E-invoicing mandate — Costa Rica
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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9/1/2018
Costa Rica · between businesses in force unverified
At the end of 2024 Costa Rica consolidated the individual resolutions that had accumulated over the years into a single Reglamento; it has applied since 8 November 2024 and created no new obligation. The document is sent immediately and automatically as XML to the Ministry of Finance and is valid only once validated there. Since 1 September 2025 document version 4.4 is the binding one.
Not everyone has to issue: the simplified tax regime, the special agricultural regime, religious communities, condominium associations, trade unions and foundations and associations recognised as being in the public interest are exempt. Several of them nevertheless remain obliged to receive and confirm.
Legal basis: Decreto Ejecutivo 44739-H, Reglamento de comprobantes electrónicos (zuvor DGT-R-48-2016) · Last reviewed: 10/27/2026
Platforms and authorities
Ministerio de Hacienda · Dirección General de Tributación · Comprobante Electrónico
What Invoiceflair can do — Costa Rica
Read and convert only: FE Costa Rica
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.