Hatice Ozcan
Dec 2, 2024
Dominican Republic Sets Rules for Mandatory E-Invoicing
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued Notice 20-24, detailing Decree 587-24, which regulates Law 32-23 on Electronic Invoicing. This framework governs e-invoicing processes, including electronic fiscal receipts and the Electronic Invoicing Fiscal System. Effective from 10 October 2024, the decree was implemented following its official promulgation and publication.
The legislation mandates a post-clearance e-invoicing model, requiring electronic invoices to be sent simultaneously to the DGII and buyers. Implementation begins with large taxpayers and progressively includes smaller entities.
Law 32-23 and Decree 587-24 apply to all individuals and entities in the country engaging in transactions involving goods or services, whether paid or free.
Key provisions cover:
Voluntary compliance periods,
Free invoicing software by the DGII,
Implementation timelines for state entities,
Contingency measures and fiscal incentives,
Obligations to ensure compliance.