Costa Rica e-Invoicing Compliance Updates

Invoicing in Costa Rica Highlights

Costa Rica’s tax compliance is managed by the Directorate General of Taxation (DGT), with a VAT rate (sales tax) of 13%. E-invoicing is mandatory for all taxpayers since July 2020, processed through the Tributación Directa Electronic System (TDE) to improve tax compliance.

Requirements Snapshot

Tax Overview

Tax Type: VAT (Value Added Tax)
Tax Authority: Directorate General of Taxation (DGT)
Current tax rates: Standard: 13%, Reduced: 4%, 0%
Currency: Costa Rican Colón (CRC)

Archival Overview

Legal archiving period: 5 years
Archive Location: Allowed

e-Signature Overview

e-Signature required: Mandatory

Business-to-Business (B2B)

Model: Centralized clearance model (DGT)
e-invoicing obligations: Mandatory from June 1, 2025
B2B invoicing Government Platform: MH-DGT
Invoice issuance requirements: Via DGT
Invoice reception requirements: Via DGT
B2B invoice formats: Local XML

Business-to-Government (B2G)

e-invoicing obligations: Mandatory from June 1, 2025
B2G invoicing Government Platform: MH-DGT
Invoice issuance requirements: Via DGT
Invoice reception requirements: Via DGT
B2G invoice formats: Local XML

Costa Rica