Costa Rica: Electronic invoices issued in foreign language, other currencies

Electronic invoices issued in foreign language

The tax authorities in Costa Rica issued guidance—Resolución N°DGT-R-25-2017— that allows for:

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  • The issuance of electronic invoices in languages other than Spanish
  • Valuation of merchandise, goods and services in currencies other than the Costa Rican colones 

The tax authorities can request to examine electronic invoices issued by taxpayers as part of their tax information. If the invoices are in another language, the invoices must be officially translated to Spanish by an authorized translator or public notary. 

 

Read a May 2017 report (Spanish and English) [PDF 153 KB] prepared by the KPMG member firm in Costa Rica

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