République dominicaine
E-invoicing mandate
The e-invoicing landscape in the Dominican Republic has been simmering - and the country has finally delivered some tangible e-invoicing plans for mandate implementation in the country.
The Electronic Invoicing Law (Ley General de Facturacion Electronica) was enacted on 16 May 2023 and has imposed obligations on a wide scope of taxpayers, including all public and private entities who transfer goods and services.
The e-invoicing model is projected to be a post-clearance model, where invoices must be sent concurrently to the Directorate General of Internal Revenue (DGII) and buyers.
The roll-out of the mandate is expected to be via phased implementation, in line with the following:
- Large national taxpayers: within 12 months of effective date
- Large local and medium taxpayers: within 24 months of effective date
- Small, micro and non-classified taxpayers within 36 months of effective date.
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