Get ready for the new version 4.4 of electronic invoicing in Costa Rica!

Electronic invoicing in Costa Rica is about to undergo a major transformation with the implementation of the new version 4.4. While this change will bring significant technological advances, it also entails several challenges that companies must consider to be prepared and aligned with the new regulations. If you are an entrepreneur or part of a company that relies on electronic invoicing, it is essential that you understand the changes that will take effect, especially with the introduction of the new Tribu-CR system.

What you need to know about version 4.4 of the electronic invoice

From June 2, 2025, the ATV system of the Ministry of Finance will cease to operate and will be replaced by Tribu-CR, a system that will allow taxpayers to file and pay in one place. This change will represent a significant advance for entrepreneurs and self-employed workers, who have been waiting for the system's modernization for years.

The challenges you'll face with version 4.4

The new version introduces more than 140 changes, some of the most important of which are:

  • Broadcast and Reception in Multiple Versions: During the months leading up to the September 1, 2025, you must be prepared for to receive electronic documents in both version 4.3 and version 4.4, since issuers can decide which one to use. Remember that in version 4.4 Issuance will be mandatory starting September 1st, so it will be optional before this date. The transition phase requires clarity for issuers and recipients, as both versions will need to be managed efficiently. It is essential to have a flexible system that allows for this smooth transition.
  • Money Receipts: Electronic Payment Receipts must be issued for credit invoice payments that have deferred VAT.
  • Exploded combo: The new version 4.4 ensures that combos, assortments, and packages are correctly identified and classified in electronic invoices, allowing for better control and compliance with tax regulations.
  • Types of issuer identification: The “Non-resident foreigner” and “Non-taxpayer” identification types have been added to the fields for purchase invoices.
  • Receiver ID Type: The “Non-Domiciled Foreigner” field is added and the field size is increased to 20 characters.
  • Detailing VIN when selling vehicles: According to CABYS, it will be necessary to define the vehicle's VIN.
  • Detail tariff items in the sale of goods through an export invoice: When selling goods with an export invoice, the associated tariff items must be detailed according to the categories.
  • Define Alcoholic Beverages record: When the electronic document includes goods classified as alcoholic beverages, the registration code for said beverage must be detailed.
  • VAT charged at the factory: It is used when VAT is being collected at the factory level or when the sale is exempt according to the special VAT determination system at the factory, wholesaler and customs levels.

Main changes in electronic invoicing for the end customer

With version 4.4, certain elements have been removed and significant improvements have been introduced to streamline the billing process:

  • Deleting the “Fax” node: It will no longer be necessary to include the fax node for both the sender and the receiver.
  • Settings in the receiver fields: You can now register up to four recipient email addresses. PROCOM systems include department functionality so you can associate additional email addresses with a recipient, depending on the department generating the electronic expense.
  • Define the economic activity of the recipient: It will be necessary to define the economic activity of the recipient when issuing or receiving the invoice.
  • Detail the type of discount applied to an invoice: Royalty Discount, Royalty Discount, VAT Charged to Customer, Bonus Discount, Early Payment Discount, Volume Discount, Seasonal Discount, Promotional Discount, Retail Discount, Trade Discount, Frequency Discount, Sustained Discount, Other Discounts
  • Provide more details on the exemptions applicable to an invoice:  Information such as the article and paragraph must be detailed. Additionally, if the “other” option is selected in the document type, the name of the institution that issued the exemption will be requested.

 Improvements in internal billing processes

Key changes to internal processes include:

  • Systems Provider: A field will be included to identify the "System Provider," which will allow you to identify which system is generating the electronic receipts.
  • Conditions of Sale Codes: The "Conditions of Sale" codes will be adjusted, facilitating better categorization of commercial transactions, such as the sale of non-nationalized goods, leases, and others.

Preparing for the new tax requirements

The new version also introduces significant tax adjustments, such as the inclusion of specific fields for VAT charged at the factory level and exemption in free trade zones. New payment method codes will also be introduced, including SINPE Mobile y Digital Platforms.

How can PROCOM help you?

At PROCOM, we understand that the change to the new version 4.4 It can be complex, so we offer customized solutions to ensure your business complies with all regulations without any issues. Our software is designed to adapt to the new e-invoicing rules, giving you the tools you need to make the transition seamlessly.

Don't wait any longer. Update your system and stay up-to-date with the latest tax regulations in Costa Rica. Contact PROCOM today and ensure your company's success in this new digital age!

Contact us today via WhatsApp +506 4600-1155 to provide you with a free of charge situation analysis of your company facing the new version 4.4 and help you make the leap in the best way.