DOMINICAN REPUBLIC: The Tax Authority published the first list of more than 500 obliged to invoice electronically no later than January, March and May 2024.

Maria del Carmen
October 9, 2023

The tax authority through Notice 08-23, establishes the implementation schedule of electronic invoicing for large national taxpayers in the following terms:

“To ensure the implementation in a smooth and orderly manner during the period stipulated in the Law, the Large National Taxpayers have been segmented according to the following schedule:”

It is important to mention that the taxpayers who at the date of publication of the Law are authorized to issue electronic tax receipts, will apply the terms established in this Notice, and must ensure the full implementation of electronic invoicing within the indicated period.

If an obligated GGC taxpayer cannot assume the implementation in the group in which he has been placed, he may request the change to another group of those stipulated above, the same if he wishes to advance his assistance.

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Author

Maria del Carmen

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.
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