Costa Rica, The Ministry of Finance today reminded taxpayers that as of July 1, 2019, version 4.3 of annexes and structures of electronic documents, as established in resolution DGT-R-48-2016, enters into force. The entry into force of this version will not be extended.
As part of its modifications, this version incorporates new spaces to include data, including the address of a foreign customer, tariff item, tax factor (for those products that have a factor for calculating the tax), code of a product or service and amount of export tax.
In addition, the number of characters was increased in some existing boxes, such as the name or company name of the issuer of the electronic voucher, the name of the institution (in the case of exemptions) and discounts.
Version 4.3 also incorporates other requirements established in the Law to Strengthen Public Finances, No.9635, related to the Value Added Tax (VAT) that will be in effect on July 1, 2019, as a taxable base for the regime of used goods, differentiated tariffs, and refund of VAT for medical services when payment is made by means of a card.
It also contemplates two new types of vouchers, one for export, which must be used both for the export of goods and services, and a purchase invoice for use by taxpayers who purchase goods or services both from taxpayers excluded from the use of electronic vouchers and from those included in the Simplified Taxation Regime. These vouchers must be issued by the electronic recipient (buyer).
This new version is available in the ATV port since March 22, 2019. The application is automatically performed by the Tax Administration in the free invoicing tool available in the ATV system, so users of this platform do not have to download any software. Developers of private billing systems must make the necessary adjustments to incorporate the indicated changes.
*Press release Ministry of Finance.