Government compliance - Dominican Republic
E-Invoicing
As of the 16th May 2023, the Dominican government announced the enforcement of an electronic invoicing law, requiring all taxpayers to issue electronic tax invoices.
The law applies to natural and legal persons, public or private. It’s also applicable to entities without legal personality domiciled in the Dominican Republic that carry out the transfer of goods, delivery in use or provision and lease of services for consideration or free of charge.
All electronic invoice issuers in the country shall:
- Be recognised and authorized as such by the General Directorate of Internal Taxes (DGI)
- Have a digital certificate for Tax Procedure, issued and signed digitally, by a certification entity authorized by the Dominican Institute of Telecommunications (INDOTEL).
- The requirement for holographic or handwritten signatures and commercial seals for electronic invoices is fulfilled by using digital signatures supported by a digital certificate.
- Electronic invoices cannot be modified once signed digitally and sent to the DGII.
- The electronic invoice must comply with the standard format established by the tax authority, which will be validated by computer systems. E-invoices will only be admissible when they comply with this validation.
- Electronic invoices will be sent to the authority and the electronic receiver through electronic applications connected to the internet and in an XML file.
- The electronic invoice will have a Printed Representation (RI) of the E-CF which will be delivered as a physical document to non-electronic receivers in exceptions. Otherwise, it will be delivered to electronic receivers when they are in contingency so that they can prove and report purchase transactions to the authority and third parties as well as support tax credit or consumption, and keep the indicated documents as established by current legislation.
- The General Directorate of Internal Taxes (DGII) will be the competent authority for validating and certifying the content and integrity of the electronic invoice.
As entities accredited by INDOTEL, our partners act as Electronic Issuers on the behalf of our customers. They ensure that you are compliant with the requirements for E-Invoicing in the Dominican Republic . Our certified partners pull invoice information from Cloudbeds and allows you to generate compliant invoices within their system that comply with the technical requirements of the DGI including applying the electronic signature.
Partner solutions
- Panafacturas (coming end of Q3 2024)
Disclaimer: Please note that this is for information purposes only. It does not constitute a legally binding document so you should also consult your local requirements.
