Costa Rica

Type of Compliance: Clearance
Document Storage Requirement: 5 years

Costa Rica’s General Directorate of Taxes (DGT) introduced clearance in 2018 for some tax payers. Mandated suppliers must submit invoices using the Administración Tributaria Virtual (ATV). In case of a rejection the supplier must issue a credit note to reissue a corrected invoice. The buyer receives the invoice and has 8 days to decline the invoice or issue an acknowledgment of receipt.

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