Electronic Invoice Version 4.4 in Costa Rica (updated June 2025)

Since its entry into force on July 1, 2019, VAT in Costa Rica was established through Law No. 9635, known as the “Law for Strengthening Public Finances,” which replaced the former General Sales Tax (IGV), Law No. 6826 of 1982. This law broadened the tax base to include most goods and services and significantly reduced exemptions.