COSTA-RICA-HACIENDA

Costa Rica Hacienda 100% e-invoice 2018.

Definition

Costa Rica Sistema Comprobantes Electronicos documents: Factura Electronica (FE), Nota Credito Electronica (NCE), Nota Debito Electronica (NDE), Tiquete Electronico (TE B2C), Factura Electronica Compras (FEC), Factura Electronica Exportacion (FEEX), Factura Electronica Acuse Recibo Compra (FAAC). Costa Rica-customised XML format. Firma Digital signature BCCR (Banco Central Costa Rica) Persona Juridica/Persona Fisica certificate. SHA256 hash. Modalities: Hacienda ATV Administracion Tributaria Virtual portal (free), third-party Software (~30 PCAEs Proveedores Certificados Aprobados Electronicos), Direct API large enterprises. IVA 13% standard July 2019 introduction (previous 13% general), reduced rates 4%-2%-1%-0%.

Origin

Costa Rica Resolucion DGT 11/2017 100% mandate January 2018 ; Costa Rica first LATAM country 100% e-invoice ; fiscal reform IVA July 2019 ; ~600000 issuing enterprises.

Example in context

Florida Bebidas (Costa Rica brewery+water Heineken) issues B2B invoices via Hacienda Sistema Comprobantes Electronicos: signed XML Costa Rica BCCR, IVA 13% beer + 1% water, SAP ERP integration.

Related terms

• Panama DGI — Central America neighbour.