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Dominican Republic Publishes Updated Lists of Taxpayers Subject to Mandatory E-Invoicing

13 June 2024

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Approved Changes

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Dominican Republic

The Dominican Republic's Directorate General of Internal Revenue (DGII) has issued Notice 11-2024 of 7 June 2024 on the publication of an updated list of large local and medium taxpayers that are required to comply with the country's new mandatory electronic invoicing (e-invoicing) requirements (previously only large local taxpayers were included in the list). 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 introduced a post-clearance model of e-invoicing, where e-invoices must be sent simultaneously to the DGII and buyers. The list of...