author_ey
EY

Share This Article

Dominican Republic Executive Branch enacts law implementing mandatory electronic invoicing

01 June 2023

|

Tax Alerts, Information Reporting, Legis...

|

Dominican Rep

A mandatory electronic invoicing law has been enacted in the Dominican Republic.This Alert highlights key aspects of the new invoicing system, including characteristics, optimization results, contingencies, entry deadlines and tax facilities granted.On 16 May 2023, the President of the Dominican Republic (DR) enacted a new electronic invoicing (EI) law regulating the mandatory use of the EI in the DR. The EI law establishes the EI tax system, including its characteristics, optimization results, contingencies, entry deadlines and fiscal facilities granted to taxpayers.ScopeThe EI law covers public or private natural and legal persons and entities without legal personality domiciled in the DR...