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Dominican Tax Authority extends electronic invoicing deadline for taxpayers
- The Dominican Tax Authority has extended (Notice 12-25) the deadline for the mandatory implementation of Electronic Invoicing for Large Local and Medium Taxpayers by six months, moving the deadline from 15 May 2025 to 15 November 2025.
- This extension applies only to taxpayers who have already initiated the implementation process.
- After the six-month extension period has expired, taxpayers who have not completed the process to be electronic issuers will be subject to certain tax penalties under Law No. 32-23.
Through Notice 12-25, the Dominican Tax Authority (in Spanish "DGII") granted a six-month extension for the mandatory implementation of Electronic Invoicing, applicable to taxpayers classified as Large Local and Medium Taxpayers. This measure extends the original deadline, set for 15 May 2025, to 15 November 2025.
Conditions for the extension
The extension only applies to taxpayers who have already begun the process of implementing Electronic Invoicing.
Application process
Taxpayers who had already initiated their implementation process do not need to apply for the extension; therefore, it could be considered as automatic.
Penalties for noncompliance
After the six-month extension period has expired, taxpayers who have not completed the process to be electronic issuers will incur the tax penalties established in numerals 1, 2, 8, 9, 10, 13, 14, 15 and 16 of Article 26 of Law No. 32-23 on Electronic Invoicing of the Dominican Republic and be subject to the penalties provided for in Articles 27, 28 and 29. These penalties include that their Series B tax invoices will be considered expired, among other monetary fines.
For additional information concerning this Alert, please contact:
EY Dominican Republic
- Rafael Sayagues
- Ludovino Colon
- Cesar J Peña
For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.
Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor