E-Invoicing In Dominican Republic
Decree no. 254-06
General Standard 01-2020
DGII – Dirección General de Impuestos Internos.
The format required is XML, specifically the UBL
All printed representations must include the QR code.
The Dominican Republic’s e-Invoicing process began in February 2019 with a pilot phase comprising ten significant enterprises. The e-Invoicing system is now in a voluntary phase,following the completion of the pilot project. Since January 2020, taxpayers who meet the standards outlined in the directorate-regulation general’s have been able to issue ElectronicTax Receipts (e-CFs). There are new plans to phase out e-invoicing in the Dominican Republic. The most striking thing in the newly published draft law by the state is the mandatory e-invoice implementation timeline. The suggested timeline is as follows: ➢ For large companies – 2023 ➢ For medium-sized companies – 2024 ➢ Small businesses – January 2025. The DGII must have already authorized taxpayers. The electronic document must be formatted in XML and sent to the tax authorities (DGII) for approval. The DGII authorizes all taxpayers to issue e-CFs. Tax returns must be filed as an electronic form that is provided by the internal tax department.