Costa Rica Establishes New Regulations on Electronic Invoices

Costa Rica published Executive Decree No. 44739-H in the Official Gazette on 8 November 2024. The Decree establishes new regulations on electronic invoices (e-invoices) for tax purposes that update and replace the regulations contained in Executive Decree No. 41820-H of 19 June 2019. The regulations cover the general obligations to issue e-invoices, the technical system requirements, related tax offenses, etc. Some of the main changes provided by the latest decree include additional definiti…