September 1 is the deadline for businesses in Costa Rica to adopt the Factura Electrónica –
to move to the electronic invoice system and, if not, will be exposed to millions of colones in fines.

For all professional workers, such as lawyers, engineers, accountants, etc., the Factura Electrónica has been in force since last May, when a new law entered into force obliging taxpayers to stop using paper invoices.

By the end of November, all registered taxpayers (both corporate and personal), including landlords of income property, noth residential and commercial, must adopt the Factura Electrónica.