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country-icon Dominican Republic

10.31.23

Large taxpayer schedule

Kofax’s recent updates on the e-invoicing mandate in the Dominican Republic pointed to a high-level timetable schedule for small, medium and large taxpayers.

The tax authorities, via Notice 08-23, has now provided further details for the timetable concerning large groups of taxpayers, where obligations are further divided by category.

The 3 categories (groups 1, 2 and 3) that encompass the large taxpayer category will be required to comply with the new e-invoicing obligations by 15 January 2024, 15 March 2024 and 15 May 2024 respectively. There is an element of flexibility for impacted large taxpayers to shift their timeframes within the schedule outlined above, if they are unable to meet obligations within their allocated category.

E-invoicing obligations for large taxpayers in the Dominican Republic are the start of a fiscal endeavour which uniformly instils e-invoicing obligations across all taxpayers, irrespective of size.

You can read more about e-invoicing in the Dominican Republic here.

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