Dominican Republic: Law creating national tax system of electronic invoicing passed

Implementation of electronic invoicing currently is voluntary

Implementation of electronic invoicing currently is voluntary

The Dominican executive branch in May 2023 passed Law 32-23, creating a national tax system of electronic invoicing.

Implementation of electronic invoicing currently is voluntary, but mandatory implementation will begin according to the taxpayer’s contributory capacity:

  • Large locals and medium-sized in May 2025
  • Small, micro and unclassified in May 2026

In addition, Notice No. 08-23 (dated May 25, 2023) divides large national taxpayers into three groups and provides for mandatory implementation to begin:

  • Group 1 on January 15, 2024
  • Group 2 on March 15, 2024
  • Group 3 on May 15, 2024

Each large national taxpayer must consult the tax authority’s website to see the group to which it belongs. If a taxpayer is unable to comply with the implementation deadline corresponding to the group to which it belongs, the taxpayer may file a request with the tax authority to be reassigned to a different group.

The Law provides the following tax credit incentive amounts based on taxpayer classification that may be used within the same fiscal year as granted against (1) advanced income tax payments, (2) operational value added tax (VAT), (3) income tax, and (4) asset tax:

Taxpayer category

Maximum amount (DOP)

Large micro, small & medium enterprises


Medium taxpayers


Small taxpayers


Micro-enterprises and unclassified


The Law also provides a 5% withholding tax exemption applicable to payments made by the Dominican Government provided that the service provider invoices the good or service using an electronic tax invoice (e-CF). 

The tax authority has started granting the tax incentives described above to those taxpayers who opt to register as issuers of e-CFs during the voluntary period.

Read a June 2023 report [PDF 754 KB] prepared by the KPMG member firm in the Dominican Republic


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