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Costa Rica

See how InvoiceAgility handles e-Invoicing requirements

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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.

Aperçu des exigences

Présentation de la fiscalité

  • Type de déclaration : TVA (Taxe sur la valeur ajoutée)

  • Tax Authority: Directorate General of Taxation (DGT)

  • Current tax rates: Standard: 13%, Reduced: 4%, 0%

  • Currency: Costa Rican Colón (CRC)

Aperçu des archives

  • Legal archiving period: 5 years

  • Archive Location: Allowed

Aperçu de la signature électronique

  • e-Signature required: Mandatory

Entreprise à entreprise (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

Entreprise-gouvernement (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

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