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Dominican Republic Tax Credit for Implementation of e-Invoicing by Large Taxpayers

13 February 2025

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Approved Changes

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Dominican Republic

The Dominican Republic's Directorate General of Internal Revenue (DGII) published Notice 05-25 on 10 February 2025 concerning a tax credit incentive for the implementation of e-invoicing during the voluntary period for large national taxpayers. The incentive, which is capped at DOP 2 million, is meant to offset the implementation costs of e-invoicing. To qualify, taxpayers must submit an application with detailed expenses, payment records, accounting information, and proof of labor hours related to the implementation of e-invoicing. Taxpayers must also be up to date with their tax compliance obligations. The incentive is not available for taxpayers benefiting from the DGII's...