Costa Rica

Use of electronic receipts

In Costa Rica, the implementation of electronic invoicing systems began in 2017; however, their massive adoption occurred in 2018. As of then, taxpayers that carry out lucrative activities in Costa Rica are required to issue an electronic receipt that supports the sale or acquisition of goods and the rendering of services. That said, taxpayers that are part of the simplified tax regime are not under the obligation to issue electronic receipts even though they could voluntarily choose to issue receipts if they wanted to do so.

Electronic receipts must comply with a series of requirements and technical specifications based on the law and current regulations; version 4.4 of the document 'Technical Specifications and Format of the structures of the Electronic Receipts' is the most updated and will become effective as of 1 September 2025.

The Regulations of Electronic Vouchers for Tax Purposes govern the aspects related to electronic vouchers. This regulatory body also contemplates some exceptions, so that the following are not under the obligation to issue electronic vouchers:

• The State (including autonomous and non-autonomous institutions that by special law enjoy exception), municipalities, and public universities.
• Political parties.
• Unions.
• The Life Insurance Society of the National Teachers’ Union, Savings and Loan Association of the National Teachers’ Association, and the Multiple Services Corporation of the National Teachers’ Union.
• Individuals or legal entities engaged in the paid transportation of people, holding a permit or concession granted by the State, and whose fare is regulated by the Public Services Regulatory Authority.

Transfer Pricing Return 

On 25 July 2025, the Costa Rican Tax Administration published in the Official Gazette Resolution No. MH-DGT-RES-0026–2025, related to the filing of the Transfer Pricing Informative Return (in spanish "Declaración Informativa en Materia de Precios de Transferencia"). This Resolution establishes the obligations and formalities for taxpayers required to file this informative return and it entered into force on August 4th 2025.

According to the Tax Administration , the following Corporate Income Taxpayers are required to file the Informative Transfer Pricing Return annually:

• Large National Taxpayers conducting domestic or cross-border transactions with related parties.
• Free Trade Zone Regime taxpayers conducting domestic or cross-border transactions with related parties.
• Taxpayers conducting domestic or cross-border related-party transactions, where the aggregate amount of the transactions during the fiscal year exceeds 1,000 base salaries, either individually or jointly.

The Informative Transfer Pricing Return must be submitted within six months following the end of the authorized fiscal year of the taxpayer and should include all related-party transactions conducted during the corresponding Corporate Income Tax fiscal year.

In the case of the TPR for the 2024 tax period the deadline for filing is March 31, 2026 regardless of whether taxpayers have a regular tax period (ending on December 31, 2025) or a special tax period.

In the case of the TPR for the 2025 tax period, the deadline for filing is June 30, 2026, regardless of whether taxpayers have a regular tax period (ending on December 31, 2025) or a special tax period (ending before December 31, 2025).