Dominican Republic issues the implementing regulation for its e-invoicing law (Decreto 587-24)

What changed in detail

Decreto 587-24 establishes the Reglamento for the application of Ley No. 32-23 de Facturación Electrónica de la República Dominicana. The DGII announced its promulgation in Aviso 20-24, dated 17 October 2024.

According to the DGII, the decree is the regulatory framework for the use and implementation of the electronic invoice, electronic fiscal vouchers (e-CF) and the national electronic invoicing system. It regulates:

• the voluntary adoption period set by Ley 32-23;
• the free invoicing tool (Facturador Gratuito) provided by the DGII;
• the implementation calendar for state entities, whether central, autonomous or state-owned companies;
• deferred sending of e-CF;
• the contingency process;
• the applicable tax incentives; and
• other obligations and facilities needed to comply with the law.

The DGII notes that both the law and the decree apply to every individual, legal entity and entity without legal personality domiciled in the Dominican Republic that transfers goods, or provides or rents services, whether for payment or free of charge.

What it means

The regulation remains in force and is the rulebook behind every e-CF phase after the national large taxpayers’ deadlines. That includes the 2026 deadlines for Grandes Locales and Medianos and the extension for small and micro taxpayers.

For businesses still preparing, its deferred-sending and contingency rules are the parts to read closely. They define what an issuer may do when it cannot send an e-CF to the DGII at the time of sale. The free invoicer is the low-cost route for small issuers.