Costa Rica

Use of Electronic Receipts:

In Costa Rica, the implementation of electronic invoicing systems began in 2017 however, its 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 June 1, 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.