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.