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Category: Costa Rica

Costa Rica VAT e-invoicing

Costa Rica VAT e-invoicing

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Costa Rica’s General Directorate of Taxes (DGT) introduced mandatory e-invoicing (comprobantes electrónicos) for some taxpayers in 2018. This includes a government pre-clearance stage, and live acceptant by the customer – which differs from most other regimes such as Chile which does not offer this. Check