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June 1, 2023

Dominican Republic Executive Branch enacts law implementing mandatory electronic invoicing

  • A mandatory electronic invoicing law has been enacted in the Dominican Republic.
  • This Alert highlights key aspects of the new invoicing system, including characteristics, optimization results, contingencies, entry deadlines and tax facilities granted.

On 16 May 2023, the President of the Dominican Republic (DR) enacted a new electronic invoicing (EI) law regulating the mandatory use of the EI in the DR. The EI law establishes the EI tax system, including its characteristics, optimization results, contingencies, entry deadlines and fiscal facilities granted to taxpayers.


The EI law covers public or private natural and legal persons and entities without legal personality domiciled in the DR that carry out operations involving the transfer of goods and location of services, whether in return for payment or free of charge. Transactions for which tax receipts are not ordinarily provided are not subject to the provisions of this law.

Electronic invoicing

An EI is a document that (i) records the existence, magnitude and quantification of facts or legal acts of economic, financial or patrimonial content, (ii) is issued, validated and stored electronically, and (iii) complies in all situations and serves the same purpose as a paper invoice for issuers, receivers and interested third parties. The use of EI is mandatory throughout the territory of the DR from the effective date of this law. EI is valid, effective and has probative force in all the situations for which it applies and for all participants in a transaction, provided that it complies with authenticity, integrity and legibility requirements.

In some cases, the Dominican Tax Authorities (DTA) will grant tax credits to taxpayers who become electronic issuers during the voluntary period and, likewise, to taxpayers who comply with the implementation schedule. Additionally, the state suppliers who decide to adopt EI, will be exempted from withholding 5% of Income Tax.

EI Tax System

The DTA established and will administer the EI Tax System. Its use is mandatory for all taxpayers. Through this system, all electronic tax receipts that result from EI issued in the DR are validated and accredited. Legal forms or electronic tax documents that modify them and that serve as support to sustain expenses and tax credits are also validated and accredited through this system.

Deadlines — mandatory calendar

Taxpayers are required to issue Electronic Tax Receipts within certain time periods, depending on their size, namely: (i) large national: 12 months from the effective date of this law; (ii) large local and medium: 24 months from the effective date of this law; and (iii) small, micro and unclassified: 36 months from the effective date of this law.

The DTA will publish (via their website) a list of the taxpayers required to become electronic issuers, depending on their size: Listados de Contribuyentes Obligados a Implementar Facturación Electrónica (


For additional information with respect to this Alert, please contact the following:

Ernst & Young, Dominican Republic

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor


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