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Costa Rica amends the schemes of Electronic Receipts for tax effects

||Costa Rica
Costa Rica

Changes made by the General Directorate of Taxation (DGT) in the resolution MH-DGT-RES-0013-2023 affect the reading of the electronic address on electronic receipts.

 

Furthermore, another important amendment pertains to the VAT taxable event for sales on credit in electronic invoicing systems. It is applicable when goods or services are taxed at the time of sale with an e-invoice with the addition.

 

Additional changes include:

  • Two fields were added to the sales conditions: Code 10, …

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