Regulatory updates - Dominican Republic

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

August 28 2023

The Dominican Republic is widening the scope for e-CF issuance

The Dominican Republic Tax Authority – DGII, has announced the timelines for government institutions to implement e-invoicing according to the Electronic Invoice Law (Sp.: Ley 32-23).

May 29 2023

Dominican Republic has approved electronic invoicing Law

After more than six months of discussion, the electronic invoicing law was approved and announced on 16 May 2023. Dominican Republic implemented a post-clearance model where e-invoices must be sent simultaneously to DGII and buyers.

September 20 2022

DGII files the e-invoicing Draft Law for the Senate’s approval

Once approved by the Senate, the Draft Law will need to be enacted by the president of the Republic to become official.

June 9 2021

Dominican Republic contemplates adopting clearance as a CTC model

The e-invoicing regime in the country is currently under development. Although no date for the mandate is known yet and adhering to the e-invoicing system is voluntary today, it is already possible to say which CTC model Dominican Republic is leaning towards.

Country Specifications

E-Invoicing/CTC Model:

Post-clearance

Mandatory Infrastructure:

DGII

Mandatory Format:

Local XML

Mandatory for Issuing:

- Currently: Voluntary

- Jan-May 2024: Mandatory for Large Taxpayers

-Jan-May 2025: Mandatory for Medium Taxpayers

-Jan-May 2026: Mandatory for Small & Micro taxpayers

Mandatory for Receiving:

- Currently: Voluntary

- Jan-May 2024: Mandatory for Large Taxpayers

-Jan-May 2025: Mandatory for Medium Taxpayers

-Jan-May 2026: Mandatory for Small & Micro taxpayers

eSignature:

Mandatory

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

Regulatory overview

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