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Practical Guide to E-invoicing in Costa Rica

Costa Rica has mandatory electronic invoicing for taxpayers, with the exception of small taxpayers enrolled in the Simplified Tax Regime. E-invoices must be issued in XML format with a digital signature and a unique identification number and must be stored for five years.

This guide will cover e-invoicing in Costa Rica, including its requirements, mandates, and steps businesses should take.

Source Fonoa


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