Timeline of the E-Invoicing mandate in Dominican Republic for Large National Taxpayers
- Wave 1: January 15, 2024
- Wave 2: March 15, 2024
- Wave 3: May 15, 2024
- May 15, 2026: Small, micro and unclassified taxpayers
The authorities in the Dominican Republic issued Notice 08-23 on the implemetation of E-Invoicing in the Dominican Republic. This Notice includes the timeline for the implementation of Electronic Invoicing for Large National Taxapayers.
- Introduction of Electronic Invoicing Law: The Dominican Republic, through the Ministry of Finance and the General Directorate of Internal Taxes, published Law No. 32-23 on Electronic Invoicing on May 16, 2023, with the objective of mandating the use of electronic invoices across the country.
- Implementation Timeline for Large National Taxpayers: Large National Taxpayers are subject to a twelve-month countdown, starting from the promulgation and publication of the law, to initiate the issuance of electronic fiscal receipts (e-CF).
- Segmentation of Taxpayers: To ensure a systematic implementation process, Large National Taxpayers are categorized into three groups with specific deadlines for electronic invoicing: Group 1 by January 15, 2024; Group 2 by March 15, 2024; and Group 3 by May 15, 2024.
- Electronic Issuer Requirements: Taxpayers aiming to become electronic issuers must fulfill several requirements, including completing the Authorization Request Form, possessing a digital certificate for tax processes, meeting technical specifications set by DGII, and maintaining an updated National Taxpayer Registry.
- Implementation Methods: Large National Taxpayers have flexibility in choosing how to issue electronic fiscal receipts, with options such as proprietary development systems, authorized electronic invoicing service providers, or using the free invoicer.
Unofficial translation Notice 08-23
DOMINICAN REPUBLIC
MINISTRY OF FINANCE
GENERAL DIRECTORATE OF INTERNAL TAXES
Taxpayer Identification Number (RNC): 401-50625-4
NOTICE
ELECTRONIC INVOICE IMPLEMENTATION CALENDAR FOR
LARGE NATIONAL TAXPAYERS
The General Directorate of Internal Taxes informs Large National Taxpayers of the official publication of Law No. 32-23 on Electronic Invoicing of the Dominican Republic, dated May 16, 2023. This law aims to regulate the mandatory use of electronic invoices in the Dominican territory and establish the electronic invoicing tax system in all its aspects, including entry deadlines and facilities granted to taxpayers who adhere to this system.
As a result, with the entry into force of the mentioned law from its promulgation and publication, as stipulated in Article 37, the countdown begins for Large National Taxpayers to issue electronic fiscal receipts (e-CF) within twelve (12) months.
To ensure smooth and organized implementation during the period specified in the law, Large National Taxpayers have been segmented according to the following schedule:
- Group 1: January 15, 2024
- Group 2: March 15, 2024
- Group 3: May 15, 2024
To find out the assigned group for electronic invoicing implementation, you are invited to access the DGII website www.dgii.gov.do in the “Billing” section, subsection “Electronic Invoicing,” by consulting your RNC at the link provided for this purpose.
These groups will work simultaneously. If a obligated GGC taxpayer cannot assume implementation in the assigned group, they can request a change to another group among those stipulated, likewise, if they wish to expedite their attendance.
The requirements to be an electronic issuer are:
a) Complete the Authorization Request Form to be an Electronic Issuer available in the virtual office (OFV). b) Have a digital certificate for tax processes, corresponding to the person acting on behalf of the taxpayer, and that said representative is authorized in their National Taxpayer Registry (RNC). c) Comply with the technical requirements specified by the DGII by successfully approving the system certification process to issue electronic fiscal receipts (e-CF). d) Have an updated National Taxpayer Registry (RNC).
Taxpayers authorized to issue electronic fiscal receipts at the date of publication of the Law will apply the terms established in this Notice, ensuring comprehensive implementation of electronic invoicing within the specified period.
Large National Taxpayers can issue electronic fiscal receipts through one of the methods described in the Law: i) proprietary development systems; ii) electronic invoicing service providers authorized by the DGII; iii) through the free invoicer.
In accordance with Article 34 of the Law, suppliers to the State authorized as electronic issuers before the DGII and the service or goods billed through e-CF are exempt from the 5% income tax withholding on State payments, established in Law No. 11-92, dated May 16, 1992, which approves the Tax Code of the Dominican Republic.
For additional information, you can call our DGII Contact Center at phone number (809) 689-3444, toll-free from within, at 1 (809) 200-6060, or write to us at the email: [email protected].
In Santo Domingo de Guzmán, Distrito Nacional, capital of the Dominican Republic, on the twenty-fifth (25) day of the month of May of the year two thousand twenty-three (2023).
LUIS VALDEZ VERAS
Director General
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