E-invoicing compliance and regulatory updates - Dominican Republic

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 Republic's 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.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines 

• 15th May 2025: Last stage of the e-invoicing mandate applies to large and medium taxpayers
• 15th May 2026: 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.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

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 Republic's e-invoicing and archiving requirements at a glance:

Supplier requirement: Dominican Republic's 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 Republic's 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.