E-invoicing in Costa Rica

Costa Rica mandates electronic invoicing (comprobantes electrónicos) for all VAT-registered taxpayers since 2018. The General Directorate of Taxation (DGT) oversees a real-time clearance-like model using XML-based vouchers. Version 4.4 of the system introduces expanded data fields and will become mandatory starting in September 2025.

Invoice format

Same as B2G; version 4.4 from Sept 1, 2025 must include new fields (e.g. economic activity, exemptions, endorsements).

Submission or exchange

ATV portal validation; optional provider channels and free government system for micro-businesses.

Scope, model and deadlines

Similar clearance-style, with data exchanges and structured messaging.

Invoice format

XML electronic invoice with standardized data messages (“Mensaje Hacienda” and “Mensaje Receptor”) and digital signature by accredited Certificate Authority.

Submission or exchange

Virtual Tax Authority Portal (ATV) operated by DGT; real-time validation within ~3 hours; rejection requires correction

Scope, model and deadlines

Clearance-style with optional recipient acceptance message (within 8 days).

Invoice format

XML electronic receipts including customer and payment details; printed or PDF with embedded digital signatures accepted.

Submission or exchange

Integrated with POS/ERP systems submitting to DGT.

Scope, model and deadlines

Clearance-style record; recipient message optional.

Earlier guidance (pending review)

Real-time invoice-level reporting inherent via clearance model; no separate VAT return needed for each transaction.

Applicable transactions

Continuous—current transaction submission provides full VAT reporting; version 4.4 enforcement begins Sept 1, 2025.

Format

Same XML DGT messages as invoicing.