19 May 2025 Dominican Tax Authority extends deadline for implementing Electronic Invoicing for Large Local and Medium Taxpayers
Through Notice 12-25, the Dominican Tax Authority (in Spanish "DGII") granted a six-month extension for the mandatory implementation of Electronic Invoicing, applicable to taxpayers classified as Large Local and Medium Taxpayers. This measure extends the original deadline, set for 15 May 2025, to 15 November 2025. The extension only applies to taxpayers who have already begun the process of implementing Electronic Invoicing. Taxpayers who had already initiated their implementation process do not need to apply for the extension; therefore, it could be considered as automatic. After the six-month extension period has expired, taxpayers who have not completed the process to be electronic issuers will incur the tax penalties established in numerals 1, 2, 8, 9, 10, 13, 14, 15 and 16 of Article 26 of Law No. 32-23 on Electronic Invoicing of the Dominican Republic and be subject to the penalties provided for in Articles 27, 28 and 29. These penalties include that their Series B tax invoices will be considered expired, among other monetary fines.
Document ID: 2025-1094 | ||||||
