Covered by Complyance

Costa Rica

Covered by Complyance

Americas

E-invoicing

Status

Mandatory

Format

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

Infrastructure

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

Model

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

E-reporting

Status

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

Format

Same XML DGT messages as invoicing.

Scope & deadline

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

More info

Tax authority

General Directorate of Taxation (DGT) via the ATV platform.

Archiving period

5 years mandatory for issuers and recipients.

E-signature

Required via digital certificate issued by accredited authority; signed into XML.

Regulation

Initial rollout mandated in 2017–2018; Resolution MH‑DGT‑RES‑0027‑2024 defines format 4.4, with deadline extension to Sept 1, 2025.

Go Live in a Week with

Developer-Friendly Costa Rica
E-Invoicing API

Complyance makes it easy for your dev team to integrate once and automate E-Invoicing across 50+ countries. Built for fast deployment, field-level validation, and indirect tax accuracy—no delays, no rework.

Get Started Now