The Dominican Republic approved and announced the electronic invoicing law on 16th May 2023, requiring taxpayers to issue electronic tax invoices. According to the mentioned law, taxpayers will be mandated to issue electronic tax documents. There will be gradually implementation phase:
– Large National Taxpayers: Maximum of 12 months from the day the e-invoicing law was promulgated (16 May 2023) to implement the e-CF.
– Big and medium locals: 24 months at most from the publication date to adopt e-CF
– Small, micro, and unclassified: 36 months at most from the publication date to adopt e-CF
It is essential that the electronic fiscal receipt (e-CF) should be a data structure in local XML format. This must be signed and transmitted electronically to the DGII – Dirección General de Impuestos Internos that is the responsible tax authority in the Dominican Republic. Apart from that, there is an entity called Dominican Telecommunications Institute (INDOTEL) which is responsible for digital signature and other administrative processes and thus digital signature is mandatory.