Electronic Invoices in Costa Rica: Key Points on Issuer Location and Branch Identification

The General Directorate of Taxation (DGT) of the Ministry of Finance of Costa Rica has issued an important reminder for taxpayers using electronic invoices, focusing on the correct issuer location and the identification of branches within the sequential number and numeric key.

This guideline aims to ensure the accuracy of the information submitted, avoiding rejections and ensuring tax compliance.

Issuer Location in Electronic Invoices

When an electronic invoice is issued from a branch or point of sale different from the headquarters, the registered location must correspond to that specific branch.

Branch Identification in Electronic Invoicing

Each branch must have a unique identification number, which must be reflected in:

• The invoice sequential number
• The numeric key

This enables proper validation and traceability before the tax authority.

RUT Update: A Key Requirement

To avoid errors or rejections in electronic invoices, it is essential that:

• All branches are properly registered
• Economic activities are updated in the Tax Registry (RUT)

Ensure Your Tax Compliance

At LLB Solutions, we help you ensure full compliance with Costa Rica’s tax regulations within Microsoft Dynamics 365 Business Central, adapting your operations to local requirements and preventing errors in electronic invoicing.

Do you need to ensure your company’s tax compliance in Costa Rica?

Schedule a consultation with our team and optimize your Business Central operations

info@llbsolutions.com | Costa Rica Localization