{"id":17559,"date":"2024-11-19T10:54:12","date_gmt":"2024-11-19T16:54:12","guid":{"rendered":"https:\/\/blplegal.com\/?p=17559"},"modified":"2026-07-17T15:09:58","modified_gmt":"2026-07-17T21:09:58","slug":"nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\/","title":{"rendered":"Nuevo reglamento de comprobantes electr\u00f3nicos en Costa Rica"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Mediante La Gaceta n\u00famero 210 del 8 de noviembre del 2024, se public\u00f3 el nuevo reglamento de comprobantes electr\u00f3nicos que introduce algunos cambios con respecto a los comprobantes electr\u00f3nicos. Algunos de estos cambios son:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n \t<li>La emisi\u00f3n de factura electr\u00f3nica de compra, la cual respaldar\u00e1 las adquisiciones de bienes y servicios que efect\u00fae un contribuyente a un no domiciliado, a una persona f\u00edsica que no se encuentre inscrita como obligado tributario, a un contribuyente inscrito en el r\u00e9gimen especial agropecuario, o bien a un no obligado a la emisi\u00f3n de comprobantes electr\u00f3nicos, en este \u00faltimo caso se excluyen los contribuyentes del r\u00e9gimen de tributaci\u00f3n simplificada, inscritos como emisores receptores electr\u00f3nicos no confirmantes, transporte p\u00fablico y entidades del Estado.<\/li>\n \t<li>El recibo electr\u00f3nico de pago, este comprobante electr\u00f3nico respaldar\u00e1 el pago parcial por la venta de bienes y la prestaci\u00f3n de servicios a cr\u00e9dito con pago diferido.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Asimismo, se mantienen algunas disposiciones de importancia como la confirmaci\u00f3n o rechazo de comprobantes electr\u00f3nicos que deben realizar los receptores electr\u00f3nicos no emisores cuando adquieran o compren bienes o servicios vinculados con el giro comercial de sus negocios y est\u00e9n amparados a un beneficio fiscal. Adem\u00e1s, el uso de los sistemas gratuitos, incluyendo el proporcionado por el Ministerio de Hacienda al que pueden optar los obligados tributarios que se dediquen a la prestaci\u00f3n de servicios profesionales, contribuyentes acreditados como Micro y Peque\u00f1a Empresa conforme la clasificaci\u00f3n que define el Ministerio de Econom\u00eda Industria y Comercio o Ministerio de Agricultura y Ganader\u00eda o que est\u00e9n inscritos como receptor electr\u00f3nico no emisor o emisor receptor electr\u00f3nico no confirmante.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Direcci\u00f3n General de Tributaci\u00f3n establecer\u00e1 mediante resoluci\u00f3n, el plazo de implementaci\u00f3n de las modificaciones en las estructuras de los diferentes tipos de comprobantes electr\u00f3nicos y sus anexos.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<p class=\"wp-block-paragraph\">Para m\u00e1s informaci\u00f3n, cont\u00e1ctenos a <strong><a style=\"color: #ff6800;\" href=\"mailto:info@blplegal.com\">info@blplegal.com<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mediante La Gaceta n\u00famero 210 del 8 de noviembre del 2024, se public\u00f3 el nuevo reglamento de comprobantes electr\u00f3nicos que introduce algunos cambios con respecto a los comprobantes electr\u00f3nicos. Algunos de estos cambios son: La emisi\u00f3n de factura electr\u00f3nica de compra, la cual respaldar\u00e1 las adquisiciones de bienes y servicios que efect\u00fae un contribuyente a&#8230;<\/p>\n","protected":false},"author":8,"featured_media":22344,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[301,259,290,303],"tags":[],"class_list":["post-17559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-costa-rica","category-impuestos","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nuevo reglamento de comprobantes electr\u00f3nicos en Costa Rica - BLP Legal<\/title>\n<meta name=\"description\" content=\"Descubre los cambios del nuevo reglamento de comprobantes electr\u00f3nicos en Costa Rica, incluyendo la factura electr\u00f3nica de compra y el recibo electr\u00f3nico de pago.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blplegal.com\/es\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuevo reglamento de comprobantes electr\u00f3nicos en Costa Rica\" \/>\n<meta property=\"og:description\" content=\"Descubre los cambios del nuevo reglamento de comprobantes electr\u00f3nicos en Costa Rica, incluyendo la factura electr\u00f3nica de compra y el recibo electr\u00f3nico de pago.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blplegal.com\/es\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\/\" \/>\n<meta property=\"og:site_name\" content=\"BLP Legal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/blplaw\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-19T16:54:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-17T21:09:58+00:00\" \/>\n<meta name=\"author\" content=\"BLP\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Nuevo reglamento de comprobantes electr\u00f3nicos en Costa Rica\" \/>\n<meta name=\"twitter:description\" content=\"Descubre los cambios del nuevo reglamento de comprobantes electr\u00f3nicos en Costa Rica, incluyendo la factura electr\u00f3nica de compra y el recibo electr\u00f3nico de pago.\" \/>\n<meta name=\"twitter:creator\" content=\"@blplegal\" \/>\n<meta name=\"twitter:site\" content=\"@blplegal\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"BLP\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\\\/\"},\"author\":{\"name\":\"BLP\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/person\\\/6ab710bbab799caa7fe5581f7622ce7d\"},\"headline\":\"Nuevo reglamento de comprobantes electr\u00f3nicos en Costa Rica\",\"datePublished\":\"2024-11-19T16:54:12+00:00\",\"dateModified\":\"2026-07-17T21:09:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\\\/\"},\"wordCount\":341,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/noticias-CA-2026-100.jpg\",\"articleSection\":[\"Blog\",\"Costa Rica\",\"Impuestos\",\"Noticias\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\\\/\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevo-reglamento-de-comprobantes-electronicos-en-costa-rica\\\/\",\"name\":\"Nuevo reglamento de comprobantes electr\u00f3nicos en Costa Rica - 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