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Costa Rica: Electronic invoices

Costa Rica: Electronic invoices

A draft law (no. 21,191), published in the official gazette on 15 February 2019, aims to categorize and give recognition to electronic invoices so that they are treated as valid documents for collection process purposes.


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The measures would amend article 460 of the Commercial Code (Código de Comercio) and would allow an electronic invoice (factura electrónica) to be accepted in the same manner as a physical invoice. Thus, the acceptance of an invoice through electronic receipt or a confirmation message sent by the debtor from the debtor’s email address would be valid.

Read a February 2019 report (Spanish and English) [PDF 112 KB] prepared by the KPMG member firm in Costa Rica

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