Costa Rica – Deadline for the Implementation of the Electronic Invoicing for National and International Air Transport Companies has been extended.
The General Taxation Administration (DGT) issued Ruling No. DGT-R-012-2018, which sets the obligation for all taxpayers to use the Electronic Invoicing System starting September 1st, 2018, in accordance with the last digit of each company’s corporate registration number (cédula jurídica).
The International Airlines Association (ALA) requested an extension of the deadline to assess with representatives of ALA and the Ministry of Finance, the method for implementation of the System.
As a result, DGT issued ruling No. DGT-842-2018 granting a six-month extension for airlines to implement the Electronic Invoicing System. As of March 1st, 2019, all air transport companies must issue electronic invoices and electronic receipts in their operations in Costa Rica.
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This article was provided by L2b Aviation member Nassar Abogados.