{"id":35822,"date":"2024-02-20T09:00:41","date_gmt":"2024-02-20T08:00:41","guid":{"rendered":"https:\/\/www.viafirma.com\/electronic-invoicing-in-the-dominican-republic\/"},"modified":"2025-07-23T13:19:17","modified_gmt":"2025-07-23T11:19:17","slug":"electronic-invoicing-in-the-dominican-republic","status":"publish","type":"post","link":"https:\/\/www.viafirma.com\/en\/electronic-invoicing-in-the-dominican-republic\/","title":{"rendered":"Electronic invoicing in the Dominican Republic"},"content":{"rendered":"

Many countries have adopted electronic invoicing systems, which include the issuance and verification of these documents by means of electronic signature<\/a>. The Dominican Republic is one of these countries.<\/p>\n

We tell you the history and evolution of this initiative:<\/p>\n

A highly successful pilot project<\/h2>\n

In 2019, the General Directorate of Internal Taxes (DGII), decided to start a pilot project of electronic invoicing<\/strong> in the country, inviting a group of large renowned companies to participate in it.<\/p>\n

Ten companies participated, starting operations of the pilot project on February 1, 2019 and ending on December 31 of the same year. The result? More than seven hundred and twenty thousand electronic receipts issued.<\/p>\n

Given the success of the pilot project, the institution opened the possibility of joining this initiative to all invoice issuing agents in the country. However, they must follow the laws and regulations established for this purpose.<\/p>\n

Legal framework for electronic invoicing in the Dominican Republic<\/h2>\n

Aspects such as the invoicing model, the use of Electronic Tax Receipts (e-CF), their types, the requirements to obtain the “electronic issuer” authorization, among others, are regulated in General Norm 01-2020, which came into force on January 10, 2020.<\/p>\n

Subsequently, on May 25, 2023, the General Directorate of Internal Taxes (DGII) published the General Law on Electronic Invoicing (Law 32-23)<\/a>, which establishes and regulates the electronic invoicing tax system in the Dominican Republic. As of that date, the law became effective.<\/p>\n

Some highlights of this law are:<\/p>\n