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Costa Rica has fully mandated e-invoicing for both public and private sector transactions as part of its tax control and digital transformation strategy. The country’s e-invoicing system integrates with the Ministry of Finance, ensuring real-time VAT compliance and transaction validation.
Regulatory authority
The Ministry of Finance of Costa Rica (Ministerio de Hacienda) manages e-invoicing compliance.
E-invoicing requirements
Since 2018, all businesses and government suppliers in Costa Rica must issue electronic invoices for every transaction.
Accepted invoice formats
Invoices must be issued in XML v4.3 format, based on the national e-invoicing standard.
Transmission channels
Invoices must be submitted via the Electronic Invoicing System (Comprobantes Electrónicos).
Digital signatures
Digital signatures are mandatory for invoice authentication.
Archiving requirements
Invoices must be archived for five years in compliance with tax regulations.
How B2B e-invoicing works in Costa Rica
Businesses generate invoices in XML format and submit them in real-time to the Ministry of Finance’s system for validation before sending them to recipients.
How B2G e-invoicing works in Costa Rica
Invoices must be issued through the Electronic Invoicing System, validated by public entities, and archived for five years.
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Schedule a consultation to explore the benefits of e-invoicing.
