The Dominican Republic’s Directorate General of Internal Revenue (DGII) issued Notice 11-2024, on 7 June 2024, which revealed an expanded list of taxpayers who are required to adhere to the country’s new mandatory electronic invoicing (e-invoicing) regulations.
Initially limited to large local taxpayers, the updated list now includes medium taxpayers.
The e-invoicing requirements were introduced by Law 32-23, also known as the Electronic Invoicing Law, which was enacted on 16 May 2023. It mandates a post-clearance model for e-invoicing, necessitating that e-invoices be sent simultaneously to both the DGII and the buyers.
The newly published list comprises 13,086 large local and medium taxpayers who must comply with the e-invoicing rules by 15 May, 2025.
Furthermore, the DGII has revised the list of large national taxpayers, now including 643 taxpayers divided into three compliance groups, with deadlines set for 15 January 2024, 15 March 2024, and 15 May 2024.
Looking ahead, small, micro, and other non-classified taxpayers will also be required to follow the e-invoicing mandates starting in May, 2026. The lists for these groups have not yet been released.
