Issuance of electronic vouchers Resolution introducing the new version 4.4

The new electronic voucher version 4.4 will be mandatory as of June 1, 2025.

Published on

20/11/2024
ICS Reports
ics consultants office

➢ The new version 4.4 of electronic vouchers will be mandatory as of June 1, 2025.

An Official Payment Receipt is incorporated, and the use of the electronic Purchase Invoice is mandatory for transactions with non-domiciled parties.

➢ It establishes that the QR code must be implemented in the graphic representation, among other relevant changes.

On November 19, 2024, Resolution No. MH-DGT-RES-0027-2024 was published.

"General Resolution on the technical provisions of electronic vouchers".

for tax purposes", which, by provision of the Voucher Regulation

the new version of electronic receipts, would establish the deadline to start using the new version of electronic receipts.

electronic.

Resolution N° MH-DGT-RES-0027-2024, establishes that taxpayers will have a term of 6 months as from December 1st of this year, to be able to implement version 4.4 of the Annexes and structures for the issuance of electronic receipts. Therefore, as of June 1, 2025, the Tax Administration will no longer accept electronic vouchers with version 4.3, except for credit and debit notes that affect vouchers issued with the previous version.

Some of the main changes implemented by this new version is the incorporation of an "Electronic Payment Receipt" which, according to the regulation, can only be used in two cases, when the criteria of articles 3, paragraph 8 and article 27 of the Value Added Tax Law are met. In addition, it establishes the mandatory use of the Electronic Purchase Invoice for transactions with non-domiciled parties, and also the incorporation of the QR code in the graphic representation.

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