The Dominican Republic’s General Directorate of Internal Taxes (DGII) has announced a six-month extension for large local and medium-sized taxpayers who were originally required to implement electronic invoicing by 15 May 2025.
This extension, announced on 15 May 2025, applies only to taxpayers who are actively working on adopting e-invoicing.
Eligible taxpayers must complete the Application Form to Become an Electronic Issuer, which is available through the DGII Virtual Office or can be submitted at the In-Person Assistance Center (CAP), Central Headquarters, or any Local Administration office.
The extension will be granted to taxpayers who meet this requirement and will not require a separate request from the taxpayer.
After the six-month extension ends, taxpayers who have not completed the certification process to become electronic issuers may face penalties listed in items 1, 2, 8, 9, 10, 13, 14, 15, and 16 of Article 26 of Law No. 32-23 on Electronic Invoicing, as well as penalties outlined in Articles 27, 28, and 29 of the same law.
