Dear client and interested parties, we inform you that in Costa Rica the Ministry of Finance approved the Resolution MH-DGT-RES-0013-2023, which modifies article 1 of the GENERAL RESOLUTION (N°DGT-R-033-2019) ON THE TECHNICAL PROVISIONS OF ELECTRONIC RECEIPTS FOR TAX PURPOSES modifying aspects such as:

-The URL of the Annexes and Structures in version 4.3 and their content.

The specific changes are as follows:

1-The name of the “Exemption Percentage” node is changed to “Exemption Rate”. In our systems this term is called: “Exemption points”.

2- Value Added Tax Rates The 0.5% rate used by code “09” is added, which applies to agricultural and agroindustrial products according to Law 10256.

3-Sale conditions field:

Códigos:

    • Ccode 10, "VAT credit sales up to 90 days” used to refer to documents issued for a credit term.
    • Ccode 11 will be considered a “payment receipt” or money receipt as used in PROCOM systems, which refers to the original receipt issued with the code “10” in terms of sale.

Please note that over the next few days we will be enabling new features in our On-premise and Cloud APIs and systems to ensure compatibility with the new guidelines. The effective date is: September 10, 2023.

If you want advice on managing billing to credition of the new modality, request the number 4000-1155