Costa Rica: Electronic Invoicing Format 4.4 Mandatory as of September 2025
Starting September 1st, 2025, Costa Rica will mandate the use of electronic invoices version 4.4. This measure is set forth by the country's General Directorate of Taxation (DGT) under the Anti-Tax Fraud Law (Law No. 9416), and the newly updated regulation issued in late 2024.
Costa Rican institutions have been implementing significant changes to the country's invoicing regulations. As of November 2024, measures were already adopted to include electronic payment receipts and electronic purchase invoices.
What does this obligation mean?
Version 4.4 represents a major step in the digital modernization of Costa Rica's tax compliance framework. The legislation introduces over 140 updates, such as:
- The Electronic Payment Receipt (REP) for public services and credit-based sales.
- Mandatory purchase invoices for foreign suppliers of intangible goods or services.
- New fields for tax exemptions, free trade zones, and modern payment methods like SINPE Móvil.
- Digital endorsement by the buyer, giving the invoice legal weight for judicial collection.
For businesses, this transition poses a technological challenge, but also an opportunity to enhance efficiency and tax traceability.
Practical advice
Regulatory compliance is essential for the proper functioning of a company in any jurisdiction. Therefore, these are the top recommendations to consider before this legislation comes into force:
- Updating your invoicing system before September 1st
- Training accounting and administrative staff on the new rules.
- Reviewing customer and product master data for compliance.
- Integrating e-invoicing with your internal accounting systems.
A timely and well-managed implementation will ensure full compliance and reduce risks—while helping strengthen fiscal transparency. Therefore, if you are looking for secure and efficient management of your tax obligations in Costa Rica, do not hesitate to contact us.
We invite you to contact us via our form for a personalized consultation.
At Auxadi, we offer comprehensive services in accounting, tax, payroll, and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 22 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations.
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All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.
