E-invoices in Costa Rica can now be issued in other than the national currency

The tax administration in Costa Rica has modified some parts of resolution No. DGT-R-25-2017, including issuing e-invoices in a currency other than the national currency as well as issuing invoices in other languages with their respective translations.

Electronic invoices in Costa Rica can now be issued in a currency other than the national currency, for example, in US dollars. Until now, the resolution stated that invoices could be issued only in colones. This change will be beneficial to Costa Rican taxpayers who depend on foreign operations in other currencies.

The resolution indicates that the total and the subtotal of the invoice can be expressed in national or foreign currency and also the value of the services, the value of the goods and the net sale price. It is imperative that electronic documents issued in a foreign currency indicate the currency in which the transaction was performed.

Regarding the language of invoices, the resolution states, “Electronic documents must be expressed in the Spanish language. However, they may be written in a different language, in which case, if required by the tax administration, their respective translation must be provided in the Spanish language.”