The Dominican Republic's Directorate General of Internal Revenue (DGII) has issued Notice 07-23 on the enactment of Law 32-23 (the Electronic Invoicing Law) on 16 May 2023. The Law introduces a post-clearance model of mandatory electronic invoicing (e-invoicing), where e-invoices must be sent simultaneously to the DGII and buyers. The requirements generally apply for all public or private nat…