- The electronic invoicing law was approved and announced on May 16, 2023 in the Dominican Republic, implementing a post-dispatch model in which electronic invoices must be sent simultaneously to the DGII and to the buyers.
- According to Article 37 of Law 32-23, taxpayers will be obliged to issue electronic tax vouchers (e-CF) according to the following deadlines: large national taxpayers will have a maximum of 12 months to implement e-CF, while medium and large local taxpayers will have a maximum of 24 months and small, micro and unclassified taxpayers will have a maximum of 36 months.
- The DGII issued a notice with specific deadlines for large domestic taxpayers to implement e-CF.
- In addition, according to Article 20, paragraph three of the e-Invoicing Law, it will be mandatory for the recipient to issue a response of acceptance or rejection of the invoice, as well as an acknowledgement of receipt.
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