E-invoicing model:
  • Post Clearance
Mandatory file format:
  • Local XML
B2G requirements:
  • DGII
Archiving requirements:
  • 10 Year Period
E-signature:
  • Mandatory

Summary

Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.

Compliance is complicated

Want to learn more about how Tungsten Network makes the process of staying compliant easier?

Updates

11.17.22

  • Mandate information
Progress on e-invoicing mandate We have previously commented on the progress of e-invoicing in the Dominican Republic. The government has now issued fresh draft e-invoicing regulations. To become effective, the Draft law will need to enacted by the President of the Republic. We will keep you informed of developments in the Dominican Republic e-invoicing landscape.

11.17.22

  • Other applicable taxes
VAT on foreign digital service providers The Dominican Republic has proposed an 18% tax for foreign digital service providers, following a consultation in August. This follows an increasingly prevalent global trend, where an increasing number of countries are proposing or implementing a tax on foreign digital service providers. The Bill will now pass to the Chamber of Representatives for consideration

10.24.22

  • Country updates
E-CF documents update The Dominican Republic Tax Authorities have updated several of its e-CF ( Comprobantes Fiscales electrónicos) documents.  The updated documents can be accessed below:  https://dgii.gov.do/cicloContribuyente/facturacion/comprobantesFiscalesElectronicosE-CF/Paginas/documentacionSobreE-CF.aspx 

08.19.22

  • Mandate information
Renewed plans for mandatory e-invoicing The Dominican Republic had previously set out guidelines for mandatory e-invoicing in 2019- but these were not adopted at the time. The Dominican Republic’s General Directorate of Internal Taxes (Direccion General de Impuestos Internos (DGII) has now again issued fresh guidelines with the aim of delivering e-mandatory e-invoicing in the country. This appears to have been triggered by the e-invoicing trajectory which has been accelerating in neighbouring Latin American countries. The DGII favours a phased implementation of the e-invoicing mandate, in line with the following:
  • 2023: large companies
  • 2024: medium-sized companies
  • 2025: small enterprises
E-invoicing has been voluntary in the Dominican Republic since 2019.