As part of the process of digitalization of tax procedures, as of July 1, 2021, taxpayers who register with the Superintendence of Tax Administration will be added to the Online Electronic Invoice regime.
Data from the Superintendence of Tax Administration (SAT) show that as of March 2021, 265,620 taxpayers had already registered in the Online Electronic Invoice (FEL) regime.
The Ministry of Finance of Costa Rica tenders technological services in the cloud for the migration, operation, monitoring, support and maintenance of the system for receiving and validating electronic invoicing receipts.
Costa Rica Government Purchase 2020LN-000004-0009100001:
"Lines to be contracted:
-Migration of the Electronic Invoicing Voucher Reception and Validation System and implementation.
Bit4ID Ibérica, SL. is the consulting company which signed the contracts to carry out the works of support to the authorities, in the process to implement the electronic signature in the country.
With the aim of better publicizing the operation of the Single Declaration, it was agreed to postpone the entry into force of the document until May 7, 2019.
The entry into force of the Central American Single Declaration (DUCA) had initially been set for April 1, 2019.
From the statement of the Single Window for Exports of Guatemala:
March 28, 2019. The Customs Office of the Superintendency of Tax Administration (SAT) informs that the Council of Economic Ministers (COMIECO) in a meeting held on March 28, 2019 in Guatemala City, through Resolution No. 410-2019, agreed to postpone until May 7, 2019, the entry into force of the Central American Single Declaration (DUCA) which had been set for April 1, 2019.
Starting in April, purchases made by the State of Guatemala in amounts greater than $11,500 must be made using an online electronic invoice.
According to the Ministry of Finance, the willingness to pay through an online Electronic Invoice FEL applies to public purchases in the modalities of Tender, Quotation, Open Contract or Reverse Electronic Auction.
Now customers who receive their digital receipt in Costa Rica will have eight business days, from the first day of the month following the transaction, to inform the Treasury of the rejection or acceptance of the invoice.
Prior to this modification, which was published by the General Directorate of Taxation on February 20 in the official newspaper La Gaceta, the client had eight working days from the time of receiving the electronic receipt to inform the Tax Office of the rejection or acceptance.
In El Salvador, it is expected that electronic invoicing will be in effect in 2020, since reforms to the Tax Code and the Law on the Transfer of Movable Goods Tax are still needed.
Authorities from the Ministry of Finance reported that to implement electronic invoicing, they already meet with representatives of the Inter-American Development Bank (IDB) and expect the arrival of experts from Costa Rica.
Starting next month, companies and individual taxpayers in Guatemala will be able to enroll in the online electronic billing system, which for the moment is not mandatory.
This year the Superintendency of Tax Administration (SAT), created an agreement which makes available to all taxpayers the ability to issue of Electronic Tax Documents (DTE) such as invoices, debit and credit notes, receipts and other documents authorized by the institution.
In Costa Rica, companies in the agricultural and fishing sectors will not have to use the mandatory electronic receipt system until October 2019.
The government has decided to postpone the entry into force of the electronic receipt system for these two sectors, with the aim of having more time to better implement the system and solve the problem of internet access that several producers claim to have.
In Costa Rica, more than 20 companies have complained that performance of the Ministry of Finance's electronic receipt system is very poor and that it collapses when companies such as telephone companies process receipts on a large scale at the beginning of the month.
In response to the complaints made by companies using the system, the Ministry of Finance defended itself stating that the system has no problems and, worse, that they are concerned that "... complaints [are being made] with data and figures whose origin is unclear"
Lack of Internet access in some areas of Costa Rica is hindering use of the electronic receipt issuance system, which in November must be implemented by all companies.
In March the Ministry of Finance reported that between September and November of this year all companies in the country had to start using the compulsory electronic billing system.
In El Salvador the plan is to implement a pilot plan to test the electronic billing system over the next two months, starting with six companies.
The global project that will simplify 63 processes currently carried out by large taxpayers is expected to be consolidated in the next two or three years, since it is still in the stage of purchasing computer equipment.
Details of the new agreement on the Online Electronic Invoice Regime, taxpayer segments and the deadlines for their incorporation into the regime.
From a tax memorandum by Tezó and Associates:
In September 2007, through the Agreement of Directory Number 24-2007, the SAT implemented the "Optional Electronic Invoice Regime" - FACE 1- and as its name indicates, use of Electronic Invoices was optional for taxpayers.
Between September and November of this year all companies in Costa Rica must start using the electronic invoicing system.
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 Mayother activities such as geologists, geographers, biologists, and advertising services, among others. This obligation remains, it will not be affected by the new resolution.
Companies that operate under the free zone regime will be included in the list of companies required to use the electronic invoicing and receipt system, starting this year.
Authorities at the Ministry of Finance stated that in the coming days they will be make public a resolution with the inclusion of all taxpayers who until now have not been obliged to issue invoices electronically.