- New e-CF Status: Decree 587-24 introduces a new status, “Anulado” (Annulled), for Electronic Tax Receipts (e-CF).
- Implementation Extensions: Taxpayers newly registered in the National Registry of Taxpayers (RNC) have 120 days to implement the e-invoicing system if they register after their tax group’s deadline or lack reasonable time to comply. Additionally, taxpayers unable to implement e-invoicing within the established period can request a 6-month extension from the DGII.
- Voluntary Period and Incentives: Taxpayers implementing e-invoicing before the mandatory date can avail themselves of tax incentives specified in articles 39-41 of Law no. 32-23.
- Certification Requirements: There is no longer a requirement to be current with tax obligations to be certified as an electronic invoice issuer. A maximum of 150 monthly invoices can be issued using the free invoice system, provided the user is up to date with tax obligations, is not a “Large National Taxpayer,” and has not been authorized to issue e-CF through another system.
- Deferred e-CF and Contingency Processes: The DGII may authorize deferred sending of e-CFs, with a maximum delay of 24 hours. Two contingency scenarios are defined: lack of general connectivity and technical incapability of issuing e-CFs, with specified handling procedures. The decree became effective on 10 October 2024.
Source Orbitax
ee also
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Collection of E-Invoicing Guides – Worldwide – VATupdate
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
