Global Daily Tax News, Dominican Republic Announces Final Phase Of E-Invoicing Rollout, (Jun 18, 2025)

The Dominican Republic's tax authority has announced the deadline for electronic invoicing by small and micro enterprises.

Electronic invoicing requirements were introduced more broadly through Law no. 32-23.

Large national taxpayers were required to issue electronic invoices within 12 months of the enactment of the law on May 25, 2023. Some taxpayers specifically listed by the authority were required to begin issuing electronic invoices from January or March 2024.

Large local and medium-sized taxpayers were to be afforded 24 months to comply. However, this deadline was later extended to November 15, 2025.

The tax authority has now confirmed that for small and micro enterprises, and state entities not yet covered by the rules, electronic invoicing will be required from May 15, 2026.