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26 March 2018 Costa Rica's Tax Authorities issue resolution on the dates to comply with general obligation to use electronic vouchers On 20 March 2018, Costa Rica's Tax Authorities published, in the Official Gazette, Resolution No. DGT-R-012-2018 (the Resolution), which indicates the dates on which taxpayers must start complying with the general obligation to use electronic vouchers. The Resolution establishes that taxpayers that were not previously informed (individually or by notice published in the Official Gazette) of the date to start complying with the obligation to issue electronic vouchers, must comply with this obligation, according to the last digit of their identity card (in the case of individuals) or corporate identification number, as follows:
In addition, the Resolution establishes that taxpayers classified as large national taxpayers must issue electronic invoices beginning on the date indicated in the table, depending on the last digit of their corporate identification numbers. The Resolution also establishes that taxpayers under the simplified taxation regime (in Spanish "Régimen de Tributación Simplificada"), financial entities, employees' solidarity associations and certain state entities (e.g., Supreme Court, Congress, Central Bank, universities) are exempt from the obligation to issue electronic receipts. These entities must, however, take necessary measures to guarantee that they can receive electronic vouchers.
Document ID: 2018-5461 | ||||||||
