Regulatory updates - Dominican Republic

Decree 587-24 publication guides concerned parties in implementing the system from what was previously announced in Law 32-23. Important changes include: 

• New Electronic Tax Receipt (e-CF) status: “Anulado” (Annulled) has been added as a possible status for the e-CF; 

• Extension for new registrants in the National Registry of Taxpayers (RNC): Taxpayers who register in the RNC either after the deadline for their tax group or before and do not have a reasonable time to adhere to the mandate will have 120 days to implement the e-invoicing system; 

• Extension request: Taxpayers who cannot implement e-invoicing within the established period have the possibility of requesting an extension by DGII; the extension can be granted for a maximum of 6 months; 

• Voluntary period: If taxpayers implement e-invoicing before the mandatory date, they may make use of the tax incentives established in articles 39-41 in Law no. 32-23; 

• Requirements for certification: There no longer exists a requirement to be up to date with the tax obligations to be certified as an electronic invoice issuer; 

• Use of the free invoice system: A maximum limit of 150 monthly invoices is imposed (no limit to the invoice value). Additionally, the user must be up to date with their tax obligations and formal duties, cannot be a “Large National Taxpayer”, and must not previously have been authorized to issue e-CF through another system than the Free Invoicing System; 

• Deferred sending of the e-CF: The DGII may authorize taxpayers to send e-CFs through offline devices and send deferred e-CFs for validation to the DGII and receiver. The deferred e-CF can be sent maximally 24 hours from the date of the transfer of goods or the provision of services; 

• Contingency process: Two contingency scenarios are acknowledged: one due to a lack of general connectivity and another when the issuer is not technically capable of issuing the e-CF. Furthermore, how these scenarios should be handled has been defined.  
  
  

The decree was made effective 10 October 2024 through its promulgation and publication.   

Gosocket's certification ensures that its software meets the high standards set by General Norms 01-2020 and 10-2021, confirming its capability to issue and receive electronic fiscal receipts in the Dominican market.

Gosocket pledges to comply with all DGII regulations, reflecting its technical proficiency and commitment to legal compliance and transparency.

This certification enhances security and confidence for taxpayers using Gosocket's services, ensuring efficient and secure tax compliance.

Gosocket continues to lead in digitalizing of fiscal processes, offering innovative solutions to simplify tax management and improve operational efficiency, reinforcing its dedication to high-quality service and business digitalization.

Medium-sized taxpayers (Sp.: “Grandes Locales y Medianos”) must issue and receive e-invoices as of 15 May 2025.

Taxpayers not appearing on the list of big or medium-sized companies will be required to start issuing and receiving e-invoices from 15 May 2026.