Dominican Republic: national large taxpayers must issue e-CF from 15 January, 15 March or 15 May 2024 under Ley 32-23

What changed in detail

Ley No. 32-23 de Facturación Electrónica de la República Dominicana, dated 16 May 2023, makes electronic invoicing mandatory and sets up the national electronic invoicing system. Under article 37 it took effect on promulgation and publication. From then, national large taxpayers (Grandes Contribuyentes Nacionales) had twelve months to start issuing electronic fiscal vouchers (e-CF).

DGII Aviso 08-23 of 25 May 2023 split those taxpayers into three groups with their own start dates:

Taxpayers check their group by RNC on the DGII website. A taxpayer that cannot meet its group’s date may ask to move to another group, or to start earlier. Those already authorised as electronic issuers when the law was published are bound by the same schedule.

To become an electronic issuer a taxpayer must apply through the DGII virtual office, hold a digital certificate for tax processes, pass DGII certification, and keep its RNC up to date. It may issue through its own system, an authorised e-invoicing provider, or the DGII’s free invoicing tool. Under article 34 of the law, state suppliers authorised as electronic issuers are exempt from the 5% income-tax withholding on state payments for goods or services billed by e-CF.

What it means

This phase is spent. The last group’s date passed on 15 May 2024, so every national large taxpayer has been a mandatory e-CF issuer since then.

The law’s later phases cover other taxpayers and are recorded separately. The implementing regulation is Decreto 587-24. Grandes Locales and Medianos taxpayers must issue only e-CF from 1 November 2026 (Aviso 14-26), and small and micro taxpayers received a six-month extension.