The Dominican Republic’s Directorate General of Internal Revenue (DGII) issued Notice 05-25 on 10 February 2025, introducing a tax incentive to support large national taxpayers in adopting e-invoicing during the voluntary implementation phase.
The incentive offers a maximum credit of DOP 2 million to help offset implementation expenses.
To qualify, applicants must provide a detailed breakdown of expenses, payment records, accounting data, and proof of labor hours dedicated to the transition. Eligibility also requires taxpayers to be fully compliant with their tax obligations. However, those using the DGII’s free invoicing system or benefiting from special tax exemptions are excluded.
Approved taxpayers can apply the credit toward income tax advances, operational ITBIS, income tax, and asset tax, though any unused portion will not be refundable. Applications must be submitted within six months of the notice’s publication.
Earlier, the Directorate General of Internal Revenue (DGII) of the Dominican Republic released Notice 20-24 regarding the promulgation of Decree 587-24, which introduces new regulations for implementing Law 32-23, known as the Electronic Invoicing Law.
