Electronic invoicing guide
Dominican Republic
Digital reporting requirements
Clearance.
Obligatory
B2G y B2B:
Mandatory for both issuance and reception, following the implementation schedule.
- January-May 2024: Mandatory for large taxpayers
- May 5, 2025: Mandatory for medium-sized taxpayers
- May 15, 2026: Mandatory for small and micro taxpayers
Documents
• Electronic invoices.
• Electronic payments for purchases of goods and services rendered.
• Electronic credit notes.
• Electronic debit notes.
• Electronic withholding tax receipts.
• Electronic payment/transport vouchers.
Authority
DGII – Directorate General of Internal Taxes.
Platform
DGII Platform.
Format
Local XML.
Storage time
10 years.
Reporting and processes
Reporting
There is no separate obligation to report books or periodic summaries as in other countries; the submission of each e-CF is itself the continuous reporting mechanism.
Processes
- Each client must have an electronic certificate obtained from the relevant authority.
- Voxel uses this certificate to sign invoices.
- The QR code is included in the invoice.
- The invoice is sent to the platform.
- The invoice is printed and delivered to the customer or sent electronically.
- The customer can use the QR to check the status of the invoice on the public platform.
Upcoming legislative changes
The Electronic Invoicing Law makes the use of electronic invoices mandatory in the Dominican Republic as the official method for documenting commercial transactions carried out in the country.
Implementation Timeline
The General Directorate of Internal Taxes (DGII) has established an implementation schedule based on the taxpayer category:
-
Large National Taxpayers: Divided into three groups, with deadlines to adopt electronic invoices on January 15, March 15, and May 15, 2024, respectively.
-
Large Local and Medium National Taxpayers: Have 24 months from the effective date of the law, meaning they must become electronic invoice issuers by May 15, 2025.
-
Small businesses, microenterprises, and unclassified companies: Have 36 months from the law’s effective date, setting the deadline at May 15, 2026.
Tax Incentives
The law also includes tax incentives for taxpayers who adopt the electronic invoicing system early. These incentives consist of tax credits that can be applied to various taxes, such as income tax and operational value-added tax.
Tax Exemptions
Additionally, Article 34 of the law provides that state suppliers authorized as electronic issuers by the DGII and who issue invoices using the e-CF will be exempt from the 5% income tax withholding on state payments, as established by Law 11-92 of May 16, 1992 (Dominican Tax Code).
Links of Interest and documents
https://www.dgii.gov.do/Paginas/default.aspx
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