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What’s an XML file?

archivos-xml.181b8dea88354eb0ba276e00206455aa
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It is a universal format for structured documents and data on the Internet. Metalanguage that allows structured information exchange between different platforms, so electronic vouchers must meet the specifications, technical structures and formats provided by the Ministry of Finance.

In accordance with the notice published in La Gaceta No. 178 of September 20, 2017, from January 15, 2018 to May 01, 2018, the General Tax Office announced the start dates for the Compulsory compliance with the use of an electronic invoicing system, electronic ticket, electronic credit note and electronic debit note, as supporting documents for income, costs and expenses in accordance with the technical and regulatory specifications defined for the sectors: Health, Accountant –financial- administrative, Legal, engineering – architecture – informatics and other sectors.

Also, in accordance with resolution DGT-R-012-2018, the obligation for the implementation and use of an electronic invoicing system is established for those taxpayers who were not included in the sectors indicated in resolution DGT-R -51-2016 and in the notice published in La Gaceta N ° 178.

They must initiate the use of electronic invoicing according to the last digit of the number of their identity card of a natural person, or that of their legal entity card:

Last digit of your ID number Month of obligation
1, 2 or 3 September 1, 2018
4, 5 or 6 October 1, 2018
0, 7, 8 or 9 November 1, 2018

 

Taxpayers covered by the “Simplified Taxation Regime” as provided in the Income Tax Law and in the General Sales Tax Law are exempt from issuing electronic vouchers, as well as the following entities:

    • Costa Rican Social Security Fund
    • State universities
    • National Highway Council
  • Supreme Court of Justice
  • Central Bank of Costa Rica
  • Social Protection Board
  • Supreme Electoral Tribunal
  • Financial entities
  • National Institute of Learning
  • Solidarity associations
  • National Production Council
  • Ministries of the Executive Power of the Republic
  • National Production Council
  • Legislative Assembly.

Benefits of Electronic Billing

  • Decrease in operating costs (decrease in paperwork, printing, warehousing and dispatch of invoices).
  • Decreasing the printing of documents contributes to the protection of the environment.
  • Agility in the collection process and management.
  • Decreased time in administrative processes.
  • Increases productivity for companies.
  • Efficiency and security in the exchange of information are ensured.
  • Through the use of the digital signature on electronic documents, on the site of the National Digital Certification System you can find more information. It is essential for companies to start electronic commerce at the national level.

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