The Dominican Republic's Directorate General of Internal Revenue (DGII) has published updated lists of large national taxpayers and large local taxpayers that are required to comply with the country's new mandatory electronic invoicing (e-invoicing) requirements. As previously reported, the Dominican Republic's e-invoicing requirements were introduced by Law 32-23 (the Electronic Invoicing Law), which was enacted on 16 May 2023. The Law introduces a post-clearance model of e-invoicing, where e-invoices must be sent simultaneously to the DGII and buyers. The list of large national taxpayers subject to the e-invoicing requirements includes 645 taxpayers separated into three groups that are subject to...