Dominican Republic E-Invoicing Deadline Extended for Large and Medium Businesses

The Dominican Republic's General Directorate of Internal Revenue (Tax Authority) has issued a Notice extending the deadline for large and medium-sized businesses to comply with the mandatory e-invoicing requirements. However, to benefit from this extension, large and medium-sized companies must meet specific conditions.

New Implementation Deadline and Conditions 

As announced by the Tax Authority, the implementation deadline for mandatory e-invoicing has been extended for six months. Therefore, the new implementation deadline is November 15, 2025, instead of the previously defined May 15, 2025. 

However, the main condition for benefiting from this extension is that large and medium-sized businesses have already started the e-invoicing implementation process at the time of the original deadline expiration. That means that in-scope taxable persons do not need to apply for the extension, and that the extension is automatically granted. 

Consequently, companies that did not act proactively to meet their e-invoicing obligations do not qualify for an automatic extension. Nevertheless, the Notice includes contact information and specifies which application form must be submitted by companies seeking to apply for an extension.

The Tax Authority emphasized that once the six-month extension period expires, companies subject to mandatory e-invoicing rules and requirements that fail to complete the implementation process will face penalties outlined in the Law on Electronic Invoicing.

Conclusion

The extended period provides all companies with more time to meet the requirements and develop their systems accordingly. Moreover, the new implementation deadline should help all large and medium-sized businesses ensure a smoother rollout and provide all the necessary staff training.

Additionally, the extension may be viewed as a reward for those who started the implementation process on time but failed to meet all the requirements. Considering how complex it may be for large businesses to make these transitions successfully, additional time should be used to review implementation plans and make necessary adjustments.

Source: EY