As the obligatory ‘factura electrónica’ or electronic invoicing approaches for almost all taxpayers, it increases the number of software suppliers that provide this service in the country.
Users must assume their tax and commercial responsibility, instead of delegating it to electronic invoice providers
In the market, it is estimated that about 60 companies offer the services, some at very low prices. However, the Asociación GS Uno Costa Rica calls on Costa Ricans to pay close attention to the conditions of the contracted provider, as the taxpayer is solely responsible to the Directorate of Direct Taxation against an error or omission.
According to Article 83 of the Tax Code, for each error induced by a problem of electronic invoice software, the taxpayer must pay 1% of the base salary.