- New e-CF Status: The status “Anulado” (Annulled) has been added for Electronic Tax Receipts (e-CF) under Decree 587-24.
- Extension for New RNC Registrants: Taxpayers newly registered in the National Registry of Taxpayers (RNC) have 120 days to implement the e-invoicing system.
- Extension Requests: Taxpayers unable to implement e-invoicing within the set period can request an extension from DGII for up to 6 months.
- Voluntary Period Incentives: Taxpayers who adopt e-invoicing before the mandatory date can benefit from tax incentives outlined in Law 32-23.
- Certification and Free Invoice System:
- Certification no longer requires being up to date with tax obligations.
- The free invoice system has a monthly limit of 150 invoices and specific eligibility criteria, including being up to date with tax obligations and not being a “Large National Taxpayer.”
Other Key Points:
- Deferred e-CF Sending: DGII may allow deferred sending of e-CFs up to 24 hours after the transaction.
- Contingency Processes: Defined scenarios and handling for connectivity issues and technical incapability to issue e-CFs.
- Effective Date: The decree was effective from 10 October 2024.
Source Orbitax
See 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
