E-Invoicing Law Published

• The Electronic Invoicing Law of the Dominican Republic mandates e-invoicing throughout the territory as of May 18, 2023.
• The law regulates the mandatory use of electronic invoicing, including the establishment of the electronic invoicing tax system, its characteristics, and contingencies.
• The law applies to natural and legal persons, public or private, and entities without legal personality domiciled in the Dominican Republic.
• All electronic invoice issuers must be recognized and authorized by the General Directorate of Internal Taxes and have a digital certificate for Tax Procedure.
• The electronic invoice must comply with the standard format established by the tax authority and will be validated by computer systems.
• The Electronic Invoicing Tax System is administered by the DGII and will be used to validate and accredit all electronic tax receipts resulting from electronic invoices.
• There are three forms of issuance of Electronic Tax Receipts: self-developed systems, electronic invoicing service providers, and free billing.
• The electronic tax receipts sent to the DGII will be validated online through the information system.
• There are 10 types of electronic tax receipts or documents as part of the law.

Source Sovos

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