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By means of the resolution DGT-002-09, the General Revenue Office in Costa Rica has authorized the contributors the use of the electronic invoice as an efficient instrument of administrative managing.

This resolution authorizes not only the use of the electronic invoice, but also the electronic credit note and the electronic debit note as a voucher for the support of income, cost, and expenses.

The electronic invoice is a commercial document with tributary effects generated, expressed and transmitted in electronic format.

To make use of this tool, it is necessary that both the issuer and the recipient of the invoice have been authorized by the General Revenue Office in Costa Rica. Both, issuer and recipient need to comply with the list of requirements established by the resolution DGT-002-09 and duly registered by said office.

There is no doubt that the electronic invoice will bring significant and necessary savings in this time of crisis.