- The Dominican Republic has enacted the Electronic Invoicing Law, which mandates a post-clearance model of electronic invoicing for all public or private entities involved in the transfer of goods or services.
- E-invoices must be sent simultaneously to the Directorate General of Internal Revenue (DGII) and buyers.
- The implementation of e-invoicing will be phased in, with large national taxpayers required to comply within 12 months, large local and medium taxpayers within 24 months, and small, micro, and non-classified taxpayers within 36 months of the Law’s enactment. Taxpayers may implement e-invoicing earlier than required.
- The DGII has issued an implementation schedule for large national taxpayers and published a list of those required to comply. Transactions without tax receipts are exempt from the requirements.
Source: Orbitax
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