Mandatory Electronic Invoicing in September 2018

Between September and November of this year all companies in Costa Rica must start using the electronic invoicing system.

Monday, March 26, 2018

Those currently obliged to use the electronic billing and receipt system are companies and service providers in the sectors of health, accounting, legal, and from Monday April 2, joining them are taxpayers working in the fields of engineering, architecture and computer science and in May other activities such as geologists, geographers, biologists, and advertising services, among others. This obligation remains, it will not be affected by the new resolution. 

From a statement issued by the Ministry of Finance:
March 22, 2018. The Directorate General of Taxation published on Tuesday resolution No. DGT-R-012-2018, which establishes the obligation for the implementation and use of an electronic invoicing system for those taxpayers who to date have not been notified by this department.

According to this resolution, taxpayers who were not included in the sectors indicated in resolution DGT-R-51-2016 and in the notice published in La Gaceta No. 178 of September 20, 2017, must initiate the use of electronic invoicing as per the last digit of the number of their personal identity card, or that of the identity card of a legal person:

Last digit of your ID number
Compulsory month
1, 2 or 3
September 1, 2018
4, 5 or 6
October 1, 2018
0, 7, 8 or 9
November 1, 2018

Read full release (in Spanish).

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