Electronic Invoicing in Dominican Republic
Is e-invoicing mandatory in Dominican Republic?
E-invoicing is mandatory in the Dominican Republic for certain taxpayers.
Who is affected?
Companies domiciled or established in the Dominican Republic are required to issue and receive invoices under local regulations.
Compliance requirements
To issue Electronic Tax Receipts (e-CF), companies must first register with the Dominican Republican Tax Authority on the DGII platform. Invoices must be issued in XML format, digitally signed, and validated by the DGII before they can be forwarded to the buyer. The buyer must send an acknowledgement of receipt back to the supplier.
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Key Deadlines
- 2025-05-15: Last stage of the e-invoicing mandate applies to large and medium taxpayers
- 2026-05-15: E-invoicing mandate applies to all taxpayers
Standards & Platforms
Platform
E-invoices are validated and cleared through DGII, the Dominican Republic's tax authority.
What formats are required in Dominican Republic?
Invoices must be issued in XML format, digitally signed, and submitted in accordance with DGII requirements.
Archiving in Dominican Republic
What are the archiving requirements in Dominican Republic?
Digital invoice archiving is allowed in the Dominican Republic, and all records must be kept for a period of 10 years. Digital records can be stored outside of Dominican Republic if online access and download capabilities can be guaranteed from within Dominican Republic.
Legal invoice
- For suppliers: A legal invoice is a digitally signed XML e-CF validated by the DGII.
- For buyers: A legal invoice is an invoice received after clearance from the DGII, typically forwarded by the supplier or their service provider.
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Key Actions
- Ensure compliance: Register with the DGII, issue invoices in XML format, apply a digital signature, and validate all invoices through the DGII before sending them to buyers.
- Archive records: Store all electronic tax documents for 10 years. Ensure documents are accessible online from Dominican Republic, even if stored abroad.
Dominican Republican e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Phased implementation | Since 2024 |
| B2B | Phased implementation | Since 2024 |
Supplier requirement: Dominican Republican suppliers must register with the DGII and issue e-CF invoices in XML format with a digital signature. Invoices must be validated by the DGII before delivery to the buyer.
Buyer requirement:Dominican Republican buyers must receive e-invoices from the supplier that are validated and cleared by the DGII, then provide an acknowledgement back to the supplier.
Archiving requirement: Invoices must be stored for ten years. Digital storage abroad is permitted if access is guaranteed from within Dominican Republic.
