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Dominican Republic Regulations on Application of Mandatory E-Invoicing

31 October 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 20-24 on the promulgation of Decree 587-24, which provides new regulations for the application of Law 32-23 (the Electronic Invoicing Law). 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 requirements are being implemented starting with large national taxpayers, followed by large local and medium taxpayers, and lastly, small, micro, and other non-classified...