| Update: | Compliance Alert - Proposed changes to the technical provisions of electronic receipts |
| Date: | 2024-10-07 |
The Costa Rican Ministry of Finance (MH) has published a normative project related to the General Resolution on the technical provisions of electronic receipts for tax purposes. The normative project announced a new version, version 4.4, of the “Annex and Structures” within the General Resolution. This latest version entails changes to the XSD and XML schemas.
This version also introduces a new XSD schema. Furthermore, it includes approximately 150 changes to the XML schema. that will affect all electronic receipts. The draft law can be found here.
Affected rules
The following rules will no longer be in force once the regulation comes into effect:
- DGT-R-12-2018, dated 19 February 2018 (“General obligation for the use of electronic receipts”);
- DGT-R-39-2018 of 16 August 2018 (“Reform of the General obligation for the use of electronic receipts”);
- DGT-R-033-2019 of 20 June 2019 (“General resolution on the technical provisions of electronic receipts”).
Timelines
The new version was under consultation from 18 September 2024 to 2 October 2024. This version is expected to replace the current one. However, the timeline for the coexistence of both versions has not been announced yet.
Once the law is published, it will become effective immediately.