Costa Rica’s Tax Authority has issued Private Letter Ruling No. MH-DGT-0006-2025 on 3 March 2025, clarifying the requirements for electronic invoices in relation to imports. For tangible goods purchased from non-resident suppliers, the standard customs procedure applies and an electronic invoice is not required, provided the transaction is supported by the Single Customs Document (DUA) and the supplier’s invoice.
However, for intangible goods or services acquired from non-residents, an electronic invoice is mandatory. The ruling also specifies that the identification of non-resident suppliers in electronic invoices applies only to services or intangible goods, in accordance with the country’s Electronic Invoicing Regulations.
Earlier, Costa Rica’s Ministry of Finance announced in bulletin CP-08-2025 of 11 February 2025, that the deadline to implement amendments to electronic invoices (e-invoices) version 4.4 under resolution MH-DGT-RES-0027-2024 has been extended to 1 September 2025.
