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Q COSTA RICA – An amendment to the regulations of the income and sales tax laws, which will allow companies to issue electronic invoices (factura electrónica) in dollars, is in process.
The deputy minister of finance, Fernando Rodriguez, told Nacion.com that the purpose of the amendment is to adjust the regulations to the reality of the country, since “… if the laws allow transactions to be made in dollars, then we will allow invoices in dollars“.
The electronic invoice consists of a digital voucher that is generated when selling goods or services and since last March began to be obligatory in a gradual way for all taxpayers.
Rodríguez explained that when the Ley del Impuesto (Tax Law) came out in 1983, the Ley de