Electric receipt

Electronic receipt:

  • Since 1997, thanks to electronic commerce, new technologies, like the electronic exchange of data, have been implemented for a better flow of information.
  • By 2016, there were more than 400 companies in Costa Rica, from which 90% of those were SMEs that included the four main supermarket chains..
  • The Costa Rican Tax Authority (DGT by its acronym in Spanish), in its resolution DGT-R-048-2016, lays down the requirements for the issuance and receipt of this type of receipts.
  • Also, in 2016, in the resolution DGT-R-051-2016, it is laid down that implementing electronic receipts is mandatory for all major taxpayers. In 2017, these taxpayers, including Pozuelo, were notified.

What is an electronic receipt?

  • An electronic XML file that fulfils the legal and regulatory requirements laid down in the resolution DGT-048-2016 for invoices, tickets, credit and debit notes. It guarantees the authenticity of their origin and the integrity of their content, and supports the sale of goods and provision of services. This receipt must be generated, expressed and transmitted in electronic format at the time of the sale-purchase operation or the provision of the service.

Benefits:

  • Saves the printing, handling and storage costs of tax documents.
  • Eliminates the risk of loss of printed and stamped tax documents.
  • Allows online verification of the validity of electronic tax documents.
  • Improves the time of invoice delivery through electronic means, increasing efficiency.
  • Provides greater security.
  • Ensures a faster exchange of information.
  • Ensures transparency of the transactions presented to the Ministry of Finance.
  • Increases productivity.
  • Eliminates purchase and sales reports and sale-purchase summaries.
  • Click the following link for more information:

https://tribunet.hacienda.go.cr/InfoFacturaElectronica.jsp