Costa Rica: Requirements, mandatory electronic invoices - KPMG Global
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Costa Rica: Requirements for mandatory electronic invoices for professional services

Costa Rica: Requirements, mandatory electronic invoices

The tax administration in Costa Rica announced on 20 September 2017 measures with respect to the enforcement of a requirement for issuing electronic invoices. The electronic invoice rules are mandatory for professionals who render professional services.


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Under the requirements for electronic invoicing, the following table sets forth the schedule for implementing the requirements:

Professional service Starting date
Health services 15 January 2018
Accounting and finance 1 February 2018
Legal 1 March 2018
Engineering – architecture – telematics 2 April 2018
Other professional services 1 May 2018


Read a September 2017 report (Spanish and English) [PDF 114 KB] prepared by the KPMG member firm in Costa Rica

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