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 natural and legal persons and entities without legal personality domiciled in the Dominican Republic that carry out operations involving the transfer of goods and the provision of services, whether in return for payment or free of charge. Transactions for which tax receipts...