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Costa Rica e-Invoicing

Updated 1 March 2025

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  • Mandates
  • Penalties & Compliance
  • Technical
  • SAF-T
  • Timeline
  • FAQ
  • Sources
B2B e-Invoicing
mandatory
since 15 January 2018
B2G e-Invoicing
mandatory
since 15 January 2018
Next deadline
None announced
Formats
XML (Comprobantes Electrónicos v4.4 schema)
PDF visualization

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B2B
mandatory
since 15 January 2018
Mandatory issuance of Comprobantes Electrónicos (factura electrónica, tiquete electrónico, nota de crédito/débito) cleared in real time by the Dirección General de Tributación (DGT) under Resolution DGT-R-48-2016 , as amended by DGT-R-13-2017 and DGT-R-000-2024 . Current technical schema is version 4.4, published in March 2025 .
B2C
mandatory
since 15 January 2018
All B2C transactions must produce a tiquete electrónico cleared by the Ministry of Finance ATV portal . Buyers can verify documents through the Ministry of Finance e-Invoice scheme repositories .
B2G
mandatory
since 15 January 2018
Public bodies require a cleared Comprobante Electrónico for all supplier payments, in line with Resolution DGT-R-48-2016 and the DGT-R-000-2024 technical provisions .

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Penalties

Failure to Issue or Clear Comprobante Electrónico
Failure to issue or clear a Comprobante Electrónico through the ATV portal attracts financial penalties under the Code of Tax Norms and Procedures, with denial of input VAT deduction for the buyer in line with Resolution DGT-R-48-2016 .

Standards:

DGT Comprobantes Electrónicos v4.4

Supported Formats:

XML (Comprobantes Electrónicos v4.4 schema)
PDF visualization

Clearance Model:

Real-time pre-clearance: each XML invoice is signed with a qualified electronic signature, sent to the DGT ATV portal for validation, and only delivered to the buyer once the clearance response is received.

Archiving Requirements:

5 years retention required by the Code of Tax Norms and Procedures; XML and clearance responses archived by both supplier and buyer

N/A

Resolution DGT-R-48-2016 Establishes Comprobantes Electrónicos
7 October 2016
Legislative
The DGT issued Resolution DGT-R-48-2016 establishing the Comprobantes Electrónicos framework with central clearance by the Ministry of Finance through the ATV portal .
Mandatory Comprobantes Electrónicos for All Taxpayers
15 January 2018
general
Following the phased entry into force of Resolution DGT-R-48-2016 as amended by DGT-R-13-2017 , Comprobantes Electrónicos became mandatory for all taxpayers, with clearance via the ATV portal.
DGT-R-000-2024 Technical Provisions Published
1 December 2024
Technical
The DGT published Resolution DGT-R-000-2024 updating the technical provisions for Comprobantes Electrónicos in preparation for the migration to schema version 4.4.
Comprobantes Electrónicos v4.4 Published
1 March 2025
Technical
The Ministry of Finance published the Comprobantes Electrónicos Generalidades and Version 4.4 document (March 2025) , refining validation rules and metadata for the cleared Comprobantes Electrónicos.

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Frequently asked questions about e-Invoicing in Costa Rica

Yes, e-Invoicing is mandatory in Costa Rica for B2B (since 2018-01-15) and B2G (since 2018-01-15) transactions.

B2B e-Invoicing in Costa Rica is mandatory since 2018-01-15. Mandatory issuance of Comprobantes Electrónicos (factura electrónica, tiquete electrónico, nota de crédito/débito) cleared in real time by the Dirección General de Tributación (DGT) under Resolution DGT-R-48-2016 , as amended by DGT-R-13-2017 and DGT-R-000-2024 . Current technical schema is version 4.4, published in March 2025 .

B2G e-Invoicing in Costa Rica is mandatory since 2018-01-15. Public bodies require a cleared Comprobante Electrónico for all supplier payments, in line with Resolution DGT-R-48-2016 and the DGT-R-000-2024 technical provisions .

Costa Rica supports the following e-Invoice formats: XML (Comprobantes Electrónicos v4.4 schema), PDF visualization.

Costa Rica uses the following e-Invoicing standards: DGT Comprobantes Electrónicos v4.4.

Real-time pre-clearance: each XML invoice is signed with a qualified electronic signature, sent to the DGT ATV portal for validation, and only delivered to the buyer once the clearance response is received.

Costa Rica has penalties for e-Invoicing non-compliance. Failure to Issue or Clear Comprobante Electrónico: Failure to issue or clear a Comprobante Electrónico through the ATV portal attracts financial penalties under the Code of Tax Norms and Procedures, with denial of input VAT deduction for the buyer in line with Resolution DGT-R-48-2016 .

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Costa Rica e-Invoicing through XML (Comprobantes Electrónicos v4.4 schema), PDF visualization. Integration typically requires connecting to the government clearance platform.

To integrate with Costa Rica e-Invoicing: 1) Ensure your software supports XML (Comprobantes Electrónicos v4.4 schema), PDF visualization, 2) Register with the government clearance platform, 3) Comply with DGT Comprobantes Electrónicos v4.4.

Costa Rica requires compliance with DGT Comprobantes Electrónicos v4.4 standards. Supported formats include XML (Comprobantes Electrónicos v4.4 schema), PDF visualization. Archiving requirement: 5 years retention required by the Code of Tax Norms and Procedures; XML and clearance responses archived by both supplier and buyer

To get started with e-Invoicing in Costa Rica: 1) Register with the government clearance platform, 2) Integrate your accounting system with the platform API, 3) Ensure your invoices comply with XML (Comprobantes Electrónicos v4.4 schema), PDF visualization formats, 4) Test invoice submission before go-live.

B2C e-Invoicing in Costa Rica is mandatory since 2018-01-15. All B2C transactions must produce a tiquete electrónico cleared by the Ministry of Finance ATV portal . Buyers can verify documents through the Ministry of Finance e-Invoice scheme repositories .

Primary sources for Costa Rica

atv.hacienda.go.cr, hacienda.go.cr, hacienda.go.cr, hacienda.go.cr, hacienda.go.cr.

Related Countries

Dominican Republic
mandatory
Guatemala
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Mexico
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Belize
planned