{"id":1088,"date":"2024-11-15T14:37:00","date_gmt":"2024-11-15T14:37:00","guid":{"rendered":"https:\/\/ics.cr\/?p=1088"},"modified":"2025-03-19T23:09:44","modified_gmt":"2025-03-19T23:09:44","slug":"taxpayers-must-issue-electronic-vouchers-to-support-purchases-abroad","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/contribuyentes-deberan-emitir-comprobantes-electronicos-para-respaldar-compras-en-el-extranjero\/","title":{"rendered":"Taxpayers must issue electronic receipts to support purchases abroad"},"content":{"rendered":"<p><em>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. <\/em><\/p>\n\n\n\n<p><em>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. <\/em><\/p>\n\n\n\n<p><em>The General Directorate of <a href=\"https:\/\/ics.cr\/en\/taxation-extends-deadline-to-implement-changes-in-electronic-vouchers\/\"  data-wpil-monitor-id=\"33\">Taxation will implement<\/a> 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.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Changes in Electronic Invoicing 2024<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">New Vouchers<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Electronic purchase invoice<\/li>\n\n\n\n<li>State pay stub<\/li>\n\n\n\n<li>International purchases<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Main Modifications<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Foreign intangible purchases<\/li>\n\n\n\n<li>Government services<\/li>\n\n\n\n<li>Sales credit VAT 90 days<\/li>\n\n\n\n<li>Exemption of deductible donations<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Technical Implementation<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>XML v4.4 Update<\/li>\n\n\n\n<li>Public consultation issuers<\/li>\n\n\n\n<li>Publication Gazette November<\/li>\n<\/ul>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/accepting-improper-penalties-the-taxpayers-dilemma-in-the-face-of-confusing-signals-from-the-tax-administration\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Accepting improper penalties. The taxpayers' dilemma in the face of confusing signals from the Tax Administration.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/central-bank-of-costa-rica-forecasts-4-percent-growth-for-2024-and-2025\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Central Bank of Costa Rica forecasts 4% growth for 2024 and 2025<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/the-ministry-of-finances-electronic-voucher-validation-platform-will-be-undergoing-preventive-maintenance-this-coming-weekend\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The Ministry of Finance's electronic voucher validation platform will be undergoing preventive maintenance this coming weekend.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/large-domestic-taxpayers-required-to-submit-audited-financial-statements-2\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Large National Taxpayers obliged to submit audited Financial Statements<\/span><\/a><\/li>                    <\/ul>\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-right\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/legal-services\/business-consulting\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Business Consulting<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/law-to-facilitate-the-regularization-of-tax-status-in-support-of-formality-and-economic-reactivation-enters-into-force\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Law to facilitate the regularization of tax status in support of formality and economic reactivation enters into force<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/payment-of-second-half-of-july-will-be-rescheduled-due-to-nicoya-annexation-holiday\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Payment of the second fortnight of July will be rescheduled due to the holiday of the Annexation of the Nicoya Party.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/in-the-next-few-days-a-resolution-will-be-published-that-modifies-the-deadline-for-filing-the-declaration-before-the-transparency-registry-and-final-beneficiaries-of-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">In the next few days, a resolution will be published that modifies the deadline for filing the declaration before the 2024 Transparency and Beneficial Ownership Registry.<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>New regulation requires electronic invoicing for international purchases of services and intangibles. Includes changes in receipts and donations<\/p>","protected":false},"author":2,"featured_media":716,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1088","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1088"}],"version-history":[{"count":3,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1088\/revisions"}],"predecessor-version":[{"id":1211,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1088\/revisions\/1211"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/716"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}