E-invoicing mandate

Please Try a Different Browser

You are using an outdated browser that is not compatible with our website content. For an optimal viewing experience, please upgrade to Microsoft Edge or view our site on a different browser.

If you choose to continue using this browser, content and functionality will be limited.

Dominican Republic

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.