Costa Rica E-Invoicing

Key compliance facts

About Costa Rica E-Invoicing

Costa Rica operates a comprehensive e-invoicing clearance system under the Ministerio de Hacienda. The Dirección General de Tributación published Resolution MH-DGT-RES-0027-2024 setting out version 4.4 of the 'Anexos y Estructuras' technical specifications, which refine XML structure, validation rules and the Electronic Payment Receipt (REP) requirement for credit operations and billing to state institutions. Following an initial period running alongside v4.3, v4.4 may be used in both STAG and production from 22 April 2026 and becomes mandatory on 1 November 2026. Key v4.4 changes include mandatory inclusion of the recipient's economic activity, new identification categories ('Non-resident foreigners', 'Non-taxpayers'), updated VAT categorisation, new XML detail for bundles/combos, endorsement signatures, and acceptance of SINPE Móvil as a payment method. The May 2026 update further refined v4.4 for data quality and traceability.

Implementation Phases

1. ✓

   Universal mandate

   Live

   All VAT taxpayers required to issue electronic receipts.

2. ◉

   v4.4 testing and production

   Apr 22, 2026

   Taxpayers may use v4.4 in STAG and production environments.

3. ○

   v4.4 mandatory

   Nov 1, 2026

   Adoption of 'Anexos y Estructuras' v4.4 becomes mandatory for all taxpayers.

Key Compliance Facts

• Format: XML per 'Anexos y Estructuras' v4.4 from Nov 2026
• New Electronic Payment Receipt (REP) for credit operations and state billing
• Mandatory recipient economic-activity field in v4.4
• Accepts SINPE Móvil as payment method
• Sits within Hacienda Digital / TRIBU-CR modernisation programme

Frequently Asked Questions

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