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September 16, 2022

Dominican Republicís General Directorate of Internal Taxes submits preliminary bill on implementation of mandatory electronic invoicing

  • The preliminary bill details the electronic invoicing (EI) tax system, its characteristics, optimization results, contingencies, entry deadlines and the tax facilities that will be granted.

On 13 September 2022, the Legal Subconsultant of the Executive Power delivered the preliminary bill for EI to the Dominican Republic's (DR) President of the Senate. This preliminary bill aims to regulate the mandatory use of EI in the DR, as well as to establish the EI tax system; its characteristics, optimization results, contingencies, entry deadlines and the fiscal facilities that will be granted to taxpayers who take advantage of this system.


The scope of this preliminary bill covers natural and legal persons, public or private, and entities without legal personality, domiciled in the DR that carry out operations of the transfer of goods, cession in use or provision and location of services in return for payment or free of charge. Transactions that are not subject to the issuance of ordinary tax receipts will not be subject to the provisions of this preliminary bill.


According to this preliminary bill, an EI is a document that records the existence, magnitude and quantification of facts or legal acts of economic, financial or patrimonial content, which is issued, validated and stored electronically and that complies in all situations and before all persons with the same purposes as a paper invoice; both for issuers and receivers as well as for interested third parties. The use of EI will be mandatory as of the date of publication of the law. The EI will be valid, effective and will have probative force in all the situations for which it applies and before all the persons in the process, whether in the areas: commercial, civil, financial, logistics and tax, or any other, provided that it complies with the authenticity, integrity and legibility requirements.

EI Tax System

The EI Tax System, administered by the General Directorate of Internal Taxes, is intended to be established. It will be mandatory for all taxpayers and those responsible with tax obligations; through which all electronic tax receipts that result from EI issued in the country are validated and accredited, as well as those legal forms or electronic tax documents that modify them and that serve as support to sustain expenses and tax credits.

Deadlines – mandatory calendar

Taxpayers required to issue electronic tax receipts, must comply with said obligation depending on their size, namely: (i) large national: January to December 2023; (ii) large local and medium: January to December 2024; and (iii) small, micro, and unclassified: January 2025.


For additional information with respect to this Alert, please contact the following:

Ernst & Young, Dominican Republic

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific