| Update: | Compliance Alert – Extended deadline for implementing v.4.4 of the Annexes and Structures for the Issuance of Electronic Receipts |
| Date: | 2025-02-21 |
On February 13, 2025, the Costa Rican Ministry of Finance issued resolution MH-DGT-RES-0001-2025, which revises the implementation timeline for version 4.4 of the “Annexes and Structures for the Issuance of Electronic Receipts”.
The following changes have been made:
- Previous Deadline: Implementation was originally required by June 1, 2025, per resolution MH-DGT-RES-0027-2024.
- New Deadline: The deadline is now extended by three months to September 1, 2025, as per resolution MH-DGT-RES-0001-2025.
- Voluntary Early Implementation: Taxpayers may however voluntarily choose to implement the new version starting April 1, 2025.