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, exceptional six (6)-month extension to November 15, 2025 only to taxpayers who are already in the process.
- 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
Law No. 32-23 on Electronic Invoicing, enacted in May 2023, establishes the mandatory use of electronic invoices as the official means of documenting commercial transactions in the Dominican Republic. The implementation is being managed by the General Directorate of Internal Taxes (DGII) through a progressive schedule based on taxpayer categories.
Updated Implementation Timeline (June 2025)
Mandatory implementation follows a phased schedule according to taxpayer classification:
-
Large National Taxpayers: Divided into three groups, they were required to begin issuing electronic invoices on January 15, March 15, and May 15 of 2024, respectively.
-
Large Local Taxpayers and Medium-Sized Taxpayers: Although initially scheduled to start by May 15, 2025, the DGII has granted an automatic and exceptional six (6)-month extension, moving the deadline to November 15, 2025. This extension only applies to taxpayers who are already in the process of implementation and does not require a formal request.
-
Small businesses, micro-enterprises, and unclassified entities: These retain the original 36-month deadline from the law’s entry into force, meaning they must be integrated into the system by May 15, 2026 at the latest.
Consequences of Non-Compliance
Once the applicable deadlines have passed, taxpayers who have not completed their certification process as electronic issuers will incur tax infringements as defined under items 1, 2, 8, 9, 10, 13, 14, 15, and 16 of Article 26 of Law No. 32-23, and will be subject to penalties outlined in Articles 27, 28, and 29 of the same law.
Tax Incentives
The law provides tax benefits for those who adopt the system ahead of schedule, including:
-
Tax credits applicable to Income Tax (ISR)
-
Tax credits applicable to the Tax on the Transfer of Industrialized Goods and Services (ITBIS)
These incentives are governed by the relevant chapter of Law 32-23.
Tax Exemptions
Article 34 of the law states that State suppliers who are duly authorized by the DGII as electronic issuers and who invoice through electronic tax receipts (e-CF) will be exempt from the 5% income tax withholding on payments made by the State, in accordance with the regime established under Law No. 11-92.
Links of Interest and documents
https://www.dgii.gov.do/Paginas/default.aspx
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