New electronic invoicing system 4.4 in Costa Rica
The Ministry of Finance of Costa Rica has expanded the implementation of modifications to electronic vouchers according to version 4.4, as established in resolution MH-DGT-RES-0027-2024. Starting on September 1, 2025, all taxpayers in Costa Rica will be required to adopt the new version.
The system will be available alongside version 4.3 during April 2025 as part of a transition period. During this time, taxpayers will have the opportunity to familiarize themselves with the new platform.
Electronic Payment Receipt (R.E.P.):
A new mandatory voucher has been introduced for credit operations and for billing to state institutions. This receipt facilitates the registration of VAT payments when money is received, particularly for payments made within up to 90 days.
In addition to traditional payment methods such as cash and credit cards, SINPE Móvil is now accepted as a payment option for transactions, expanding the available alternatives.
Recipient’s economic activity:
Starting with version 4.4, it will be mandatory to include the recipient’s economic activity in invoices, credit notes, and purchase invoices, improving the accuracy of tax information.
New identification categories have been added, such as “Non-resident foreigners” and “Non-taxpayers,” making it easier to bill a wider range of clients.
The Value Added Tax (VAT) categories have been updated and detailed, allowing for a more precise categorization of taxes.
Adjustments to the XML:
Improvements have been made to the clarity and details of the information presented in the electronic vouchers’ XML summary. Taxpayers will now be able to break down products that make up a bundle or combo.
Endorsement signatures have been incorporated into the XML of the electronic vouchers, adding an additional layer of security to transactions.
Issuers will be able to include up to four recipient email addresses in the XML, improving communication and the sending of electronic invoices.
Penalties for non-compliance:
The Tax Code establishes penalties for taxpayers who fail to comply with electronic invoicing:
- Fine for failing to issue vouchers: ¢924,400 (US $1,812.93).
- Fine for failing to submit information within the established deadline: ¢46,200,000 (US $90,607.09).
- Closure of the establishment: In case of recurrence, the Tax Administration may proceed to close the commercial establishment for up to five calendar days.
Mariela Saborío
mariela.saborio@garciabodan.com
Associate
García & Bodán
Costa Rica