Changes in Electronic Receipt Regulations in Costa Rica: What You Need to Know

This blog was last updated on March 26, 2025

Important changes in Costa Rica’s electronic receipt regulations have been introduced by the tax authority through the new mandate 44739-H.

This new regulation, published on November 8, aims to modernize processes and ensure accuracy in electronic transactions across the country by introducing significant changes in the management of electronic receipts for tax purposes. 

Main Changes

1. Creation of an additional receipt (Electronic Payment Receipt): An additional receipt called Comprobante de Pago Electrónico (Electronic Payment Receipt) is introduced, which will support partial payments, providing greater clarity and traceability in transactions.
2. Tacit Acceptance of Electronic Receipts: If the issuer or recipient of the electronic receipt does not confirm it within the period established by the tax authority, it will be presumed to be fully accepted. This implies that the receipt will be considered part of the operations or transactions affecting self-assessment declarations.
3. Procedure for Rejecting Electronic Receipts: In case of total or partial rejection of the receipt, the recipient must send it back to the issuer, who must issue a credit note to modify or cancel the accounting effects of the electronic receipt either totally or partially. The credit note must explicitly refer to the receipt being adjusted.
4. Measures for the Inclusion of Indigenous Communities: The regulation establishes specific actions to ensure access to and use of electronic receipts within indigenous communities, guaranteeing their integration into the digital tax system.

Technical Provisions and New Versions of Electronic Receipts

Resolution MH-DGT-RES-0027-2024 outlines the technical provisions for electronic receipts and details the implementation dates for version 4.4 and its annexes.

1. Implementation of Version 4.4: Initially scheduled to take effect on June 1, 2025, the implementation of version 4.4 of electronic receipts has been postponed to September 1, 2025. From this date, version 4.3 will be repealed and may only be used to generate credit and debit notes related to receipts issued under that version.
2. Early Adoption of Version 4.4: Taxpayers who have the necessary developments to implement version 4.4 of “Annexes and Structures” (“Anexos y Estructuras”) may begin using it early, starting on April 1, 2025.
3. Mandatory Fields for Medications: Until the implementation of version 4.4, taxpayers selling human-consumption medications requiring health registration must implement the “Medication Registration” (“Registro de medicamento”) and “Pharmaceutical Form” (“Forma farmacéutica”) fields in version 4.3 of the Annexes and Structures. This requirement came into effect on January 1, 2025.
4. Suspension of QR Code Usage: The mandatory use of the Quick Response (QR) code in the graphical representation of electronic receipts is suspended until the tax authority announces otherwise through official communication.
5. New Payment Methods: New recognized payment methods include SIMPE mobile, cash, and card.
6. Recipient’s Economic Activity: Invoices must include the recipient’s economic activity.
7. New Identification Types: Identification options now include “Non-resident foreigners” and “non-taxpayers.”
8. Expanded Sales Conditions: New classifications within VAT and payment options such as installments and deferred payments are introduced.
9. XML Summary: Adjustments for greater clarity and detail.
10. Integration with Digital Tax Administration (Hacienda Digital): Alignment with the tax modernization project.
11. New VAT Classifications: Exemptions for Free Trade Zones, royalties, bonuses, operational and financial leasing, security deposits, fines, penalties, and late interest.

The new electronic receipt regulation introduces significant changes in the issuance, validation, and management of these documents, focusing on modernization and digital inclusion.

It is essential for taxpayers to prepare for the adoption of version 4.4 and comply with the new technical provisions within the established deadlines to ensure compliance with current tax regulations.

More information here.