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

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.

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.

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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