At PROCOM we are committed to training and supporting our clients through updated technological platforms that operate in accordance with current legislation in each country in which we market our products. In the case of Costa Rica, there will be some important changes in the coming months in aspects related to electronic invoicing. We detail important aspects so that you stay up to date with this topic that is so important to everyone:

  1. The detail of the merchandise or service must specify the “Economic activity code” of the issuer and receiver.
  2. The new type of identification is created: “Non-taxpayer supplier” for the purchase invoice.
  3. The number of “Tax Registration of Alcoholic Beverages Law 8707” was included, where the type of tax registration and the tax registration number must be specified.
  4. In the Exchange Rate field, the actual exchange rate must be indicated as established by Law 9635.
  5. The following units of measurement are included: Capital Goods for the issuer, bushel of coffee, Trunk of coffee, quarts of coffee, Quintal, Capital Goods for the receiver, Capital Goods for the issuer and the receiver.
  6. The type of currency becomes mandatory when the Electronic Receipt express itself in foreign fashion.
  7. The following aspects are expanded: percentage field of the “Other Charges” node and the percentage of the “Exemption” node.
  8. The following aspects are modified: the Issuer Location field is made conditional for when the “Issuer Identification Type” is being used in “Non-taxpayer Supplier”. For the electronic purchase invoice, it becomes mandatory for the types of ID “Physical ID”, “Legal ID”, “DIMEX”, “NITE”.
  9. The option of the credit term when the sale of the product or service is on credit, must be expressed in days, and in a whole number.
  10. The “VAT collected at the factory level” is added to the “Detail of the merchandise or service provided”.
  11. “Third Party Identification Type” was added to the “Other Charges” node and the “Endorsement” section.
  12. In the VAT Rates, the word “Exempt” is removed from the 0% tax. The rates are eliminated: Transient 0%, Transient 4%, Transient 8%.
  13. The name is changed to one of the “Types of Reference Document”, so that it can be used for any special regime, the name is changed to: “Proof provided by taxpayer of the Special Regime.”
  14. In the “Type of Exemption or Authorization Document”, the name of one of the options is changed to “Free Zone Exemption”, to be used for exemptions to Free Zones.
  15. In the “Type of Exemption or Authorization Document”, the “Transitory XVII” option is eliminated.
  16. When the endorsement node is required in the electronic receipt, it must be incorporated into the structure before the issuer generates and signs the receipt for the first time, so that both the endorser and the endorsee can only incorporate the signature, in order not to alter the content of the electronic receipt, said signature must be protected under Law 8454 called “Law on certificates, digital signatures and electronic documents”, issued by banking entities.
  17. In order to reverse the taxable nature, the option “Non-domiciled supplier” is added.
  18. The option is added in Reference Codes, “Replaces electronic receipt”.
  19. A space is included for the digital signature of the Receipt of the Receipt, responsible for Accepting the Invoice on credit. The electronic receipt which has this form should not be sent to the General Directorate of Taxation as this receipt is only for commercial use, since for tax purposes only the first file sent by the issuer and accepted by the Ministry of Finance will be valid. in the validation process.

Reference: Ministry of Finance

We are working to offer better platforms to our clients, if you want to know more about it, write to us: info@procom.co.cr