Mandatory use of Electronic Invoice starts on January 15, 2018
The electronic invoice is a commercial document with tax effects, generated, expressed and transmitted thru electronic format. It is not a pdf of a traditional invoice and must comply with technical specifications and XML structures established in resolution DGT-02-09 and its reforms. As of this year, its implementation will be mandatory for all liberal professionals, starting with those of the health sector from January 15, 2018.
Dates to start the use of the electronic vouchers by sectors
||January 15, 2018
|Financial Accounting Sector
||February 1, 2018
||March 1, 2018
|Engineering, Architecture and Informatics Sector
||April 2 2018
||May 1, 2018
In each of the economic sectors of the country, the implementation will be carried out in stages and those taxpayers that do not comply with its use are exposed to sanctions that may be from 2% of gross income, and of 2 base salaries for not issuing the invoice, up to the closing of the business operation.
This process began in 2003 but with low participation of taxpayers, many of them fearful of the access that the Tax Authority would have of the information of the auxiliary registry and of the income generated by the taxpayer. It is until 2009, after several clarifications issued in 2007, that its use is accepted and implemented. In 2009, 3 tax resolutions gave the regulatory structure that was pending and as a result taxpayers showed greater interest in its application.
Regardless of the 2 previous extensions, the use of dematerialized vouchers is now mandatory. Taxpayers that decided to use the system since 2009, for example, were obligated to update the technical structure to the new requirements before June 2017.
Es en 2018 que su uso se extenderá a todos los contribuyentes en Costa Rica
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