Mar 7, 2025
The Costa Rican Ministry of Finance issued Resolution MH-DGT-RES-0001-2025, published in the Official Gazette (La Gaceta) on February 11, 2025, extending the deadline for taxpayers to implement version 4.4 of electronic receipts. Initially, Resolution MH-DGT-RES-0027-2024, published on November 19, 2024, established a six-month deadline, starting December 1, 2024, for the adoption of this new version. However, with the recent amendment, the deadline has been extended to nine months, i.e., until September 1, 2025.
Details of the Resolution
Publication Date: February 11, 2025.
Original Resolution: MH-DGT-RES-0027-2024, published on November 19, 2024.
Current Amendment: MH-DGT-RES-0001-2025, which extends the implementation period until September 1, 2025.
This extension gives businesses and professionals an additional period to:
Adapt your electronic invoicing systems to the new technical requirements of version 4.4.
Train personnel responsible for issuing and managing electronic receipts.
Perform necessary tests and adjustments to ensure proper system operation before the deadline.
It is important to note that, although the deadline has been extended, those taxpayers who already have the necessary developments can implement version 4.4 of
Source: Resolution MH-DGT-RES-0001-2025 on the official website of the Ministry of Finance.