Regulatory updates - Costa Rica
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Costa Rica amends the schemes of Electronic Receipts for tax effects
The Costa Rican Ministry of Finance has approved the Resolution of General Scope MH-DGT-RES-0013-2023, which updates the electronic receipt schemes and establishes its technical provisions for tax purposes.
Country Specifications
E-Invoicing/CTC Model:
Post-clearance
Mandatory Infrastructure:
MH
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory. In addition, e-seal and cryptographic key as alternatives.
Archiving Period:
5 Years
Archiving Abroad:
Allowed
Contact us
Comply with Latin American local regulations with Pagero
Find out more about how Pagero's offering for e-invoicing in LATAM — powered by Gosocket — helps you navigate the highly demanding and ever-changing regulatory landscape in 15 countries with a single solution.