Costa Rica VAT e-invoicing

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 VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

Which documents must be lodged with DGT

The following tax documents must be submitted to the DGT electronic system:

• E-Invoices
• General electronic invoice
• Credit and debit notes
• Vouchers for consumer sales
• Notification of acceptance or rejections
• Export e-invoice (since 2019)
• Procurement e-invoice for parties not using e-receipts

How to submit e-invoice in Costa Rica

• First register with the DGT to gain electronic signature for documents and vouchers
• Taxpayers should use the government tax portal, (Administración Tributaria Virtual – ATV)
• Draft invoices in XML are transmitted to the DGT
• DGT performs basic validation checks, and issues an acceptance confirmation within three hours. This ensures the document has full tax status, and may be used as evidence for VAT deductions. In the case of a rejection, the supplier must issue a credit note to reissue a corrected invoice.
• The customer receives the DGT invoice, and then has the option to decline the invoice within eight days. The customer issues an acknowledgement of receipt.
• DGT then confirms with the supplier the full acceptance of the invoice
• Taxpayers must retain securely invoices and DGT messaging for five years

For live e-invoice preparation in Costa Rica or elsewhere, VAT Calc’s real-time global Calculator and Auditor  services produce instant and accurate tax calculations into your ERP.

Central and South America e-invoicing