The electronic invoice in the Dominican Republic is called Electronic Tax Receipt (e-CF) and is regulated by the General Directorate of Internal Taxes (DGII). Currently, the electronic invoice is in a voluntary stage for all taxpayers who carry out transactions involving the transfer of goods, delivery in use or provision of services for consideration or free of charge.
The DGII (General Directorate of Internal Revenue) has established a mandatory implementation schedule for all taxpayers. To facilitate the incorporation of Large Taxpayers, they have been segmented into 3 groups with different implementation dates.
Source Edicom
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