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Costa Rica has mandatory electronic invoicing for taxpayers, with the exception of small taxpayers enrolled in the Simplified Tax Regime. Businesses must generate XML invoices and use a digital signature for authenticity. E-invoices should be sent to the Dirección General de Tributación (DGT), and taxpayers must store both the XML file and DGT acceptance message.
Fonoa provides a comprehensive e-invoicing solution with plug-and-play capabilities for meeting global requirements, including those in Costa Rica. Our cutting-edge platform guarantees seamless implementation to comply with global tax regulations. Our unified API enables quick implementation, so you can be compliant in a matter of weeks, and our top-notch customer service accompanies you from the start until the end of the process.
Handle sequence numbering
The sequence number is one of eight inputs used to generate the Access key (clave), that DGT will use to authorize the document.
The sequence number is to be unique per issuer and document type. So credit notes, invoices and tickets have their own sequences (i.e. establishment, branch and terminal), for each issuer. Regulation states that these digits must be completed before starting a new one, so you can’t restart even when changing providers.
Fonoa will handle the sequential number generation and automatically generate the access key for each document.
Consecutive numbering (Number key)
Fonoa automatically and consecutively assigns the 20-digit key for each invoice, respecting the security measures that guarantee the inalterability, integrity and legitimacy of the same. This key is made up of a simple aggregation of four components: establishment, terminal or point of sale, type of document and the sequence number we discussed above.
Graphical presentation (PDF)
Usually, companies require a PDF to support the structured (legal) invoice, especially if the purchaser is an end-user, as they will only receive the electronic ticket, making the PDF a crucial transaction record. Documents must be expressed in Spanish; however, other languages are allowed, and Fonoa can provide a Spanish translation if required.
A PDF typically contains the same information as the XML, but a few differences exist, especially when it comes to elements that are encoded in the XML. These should show either the codes' full description only or both the description and codes, instead of only displaying their respective codes. Examples of these are postal codes, types of reference documents, currency codes, payment methods, conditions of sale and units of measurement. Fonoa can maintain these codes on your behalf, ensuring that you never face rejection due to using an outdated version of the mapping provided by tax authorities.
Fonoa's standardized global template enables automatic PDF generation that meets Costa Rica's formal PDF content requirements, including the issuer's TIN, full names and addresses, VAT amounts and rates, among other details. Our design layout is compliant with all of Costa Rica’s requirements, yet customizable to fit unique business needs, such as incorporating your own colours, fonts and logos.
Frequently Asked Questions
For electronic receipts, that apply to sales to individuals or final consumers, an invoice must be issued at the time of the transaction or immediately afterwards. In the case of Business-to-Business (B2B) transactions, the issuance of invoices can vary based on the taxpayer's category, but for General Taxpayers, invoices must be issued within 15 calendar days following the end of the month in which the transaction occurred. For example, if the transaction took place in June, the invoice should be issued by July 15th.
This requirement is temporarily suspended. Transitory Article 1 of Resolution 033/2019 states that the mandatory requirement of QR code in the physical representation is suspended until they issue a new Resolution. Consequently, there is no need to include the QR code in the physical representation.
Yes. Both issuer and receiver must retain (archive) electronic invoice (XML) for five years.
No, we will need to continue with the sequence of numbers, which shall be a 10-digit number. Only once the taxpayer reaches the number 9999999999, will it start again from 0000000001.
Unless the client decides to open a new POS number for Fonoa transactions, i.e. 00001->00002 in such a case Fonoa will begin a new sequential number from 0000000001.