Costa Rica

Use of Electronic Receipts:

In Costa Rica, the use of electronic receipts is in effect, which involves the issuance of electronic invoices, electronic debit notes, electronic credit notes, and electronic tickets to support all transactions. Previously, there was a general requirement for

confirmation or acceptance of the electronic receipt; currently, such confirmation is only required in specific cases.

Electronic receipts must meet certain formal requirements, as well as technical specifications established by law and through regulations, which will be effective from June 1, 2025.

Decree No. 44.479 and its amendments regulate this matter, outlining exceptions to the obligation to issue electronic receipts, provided that goods are not sold or services subject to the Value Added Tax are not provided.

These exceptions include:

• The state, municipalities, and autonomous or semi-autonomous state institutions.
• 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.