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country-icon Dominikanische Republik

06.27.23

E-invoicing mandate

The e-invoicing landscape in the Dominican Republic has been simmering - and the country has finally delivered some tangible e-invoicing plans for mandate implementation in the country.  The Electronic Invoicing Law (Ley General de Facturacion Electronica) was enacted on 16 May 2023 and has imposed obligations on a wide scope of taxpayers, including all public and private entities who transfer goods and services.   The e-invoicing model is projected to be a post-clearance model, where invoices must be sent concurrently to the Directorate General of Internal Revenue (DGII) and buyers.   The roll-out of the mandate is expected to be via phased implementation, in line with the following: 
  • Large national taxpayers: within 12 months of effective date 
  • Large local and medium taxpayers: within 24 months of effective date 
  • Small, micro and non-classified taxpayers within 36 months of effective date. 
 Entities are free to commence e-invoicing earlier if desired.  Latin America is currently hosting an exciting period where e-invoicing is projected to grow rapidly over the next few years. Kofax will keep you informed of the latest e-invoicing developments in the region. Specifically, you can refer to our dedicated country specific page for further information on e-invoicing in the Dominican Republic. 

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