Taxpayers must issue electronic receipts to support purchases abroad

New regulation requires electronic invoicing for international purchases of services and intangibles. Includes changes in receipts and donations

Published on

15/11/2024
News
legal counsel costa rica

The new Regulation of electronic receipts for tax purposes establishes that taxpayers under the traditional regime must issue electronic receipts for purchases of intangible goods and services to foreign companies. This regulation introduces the figure of the "electronic purchase invoice" to document these acquisitions, which ensures the traceability of possible taxes on remittances abroad.

In addition, the regulation incorporates the "payment receipt" for services to state institutions and sales on credit with payment of VAT at 90 days, exempts organizations that receive deductible donations from issuing receipts in such cases, and adds new fields in invoices for exempt transactions, such as those of companies in Free Trade Zone.

The Directorate General of Taxation will implement a public consultation of authorized issuers and will update the XML structures in version 4.4, scheduled to be published in La Gaceta during the week of November 18-22.

Changes in Electronic Invoicing 2024

New Vouchers

  • Electronic purchase invoice
  • State pay stub
  • International purchases

Main Modifications

  • Foreign intangible purchases
  • Government services
  • Sales credit VAT 90 days
  • Exemption of deductible donations

Technical Implementation

  • XML v4.4 Update
  • Public consultation issuers
  • Publication Gazette November

Contact us.

Tel. 2519-9992

WhatsApp. 7065-9706

Email. info@ics.cr