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Nov. 1 was the deadline for everyone doing business in Costa Rica to give and accept electronic invoices. Much to the chagrin of Ticos and expats alike, this includes the renting of rooms, homes, villas, and any other type of temporary lodging for vacationers.
It is not relevant if Airbnb, Vacation Rental by Owner, Booking.com, HomeAway or another firm provided the service to the customer. Costa Rica still wants the sale input into its system.
Electronic invoicing is all about better control over taking in sales taxes and improving income tax collection. Many people renting to tourists or those here in transit believe in tax avoidance and even outright evasion.
One person who rents to others said, “I use Airbnb, which is transparent to the tax people. I have no intention of using the new system.” This person does not know about the La Dirección de Inteligencia Tributaria. That is the intelligence division of the tax department.
