08.19.22

Renewed plans for mandatory e-invoicing

The Dominican Republic had previously set out guidelines for mandatory e-invoicing in 2019- but these were not adopted at the time.

The Dominican Republic’s General Directorate of Internal Taxes (Direccion General de Impuestos Internos (DGII) has now again issued fresh guidelines with the aim of delivering e-mandatory e-invoicing in the country. This appears to have been triggered by the e-invoicing trajectory which has been accelerating in neighbouring Latin American countries.

The DGII favours a phased implementation of the e-invoicing mandate, in line with the following:

• 2023: large companies
• 2024: medium-sized companies
• 2025: small enterprises

E-invoicing has been voluntary in the Dominican Republic since 2019.