Electronic Invoicing in the Dominican Republic: Guide to Law 32-23
By Guzmán Ariza, Attorneys at Law
Law 32-23 marks a turning point in the relationship between Dominican companies and the tax administration. As of its entry into force, all taxpayers registered as a company must issue their tax receipts through an electronic invoicing system, with November 6, 2026, as the deadline to complete the transition. This document summarizes the obligations, deadlines, implementation modalities and sanctions established by the new regulations, so that companies can plan their adaptation with sufficient time.
Background
The General Directorate of Internal Taxes (DGII) has promoted Law 32-23 as part of a process of modernization of the Dominican tax system. The change progressively replaces the paper invoice with a digital receipt, with the purpose of reinforcing the traceability of commercial operations and reducing the margins of error and fraud associated with traditional invoicing. For companies, this implies not only a technological adjustment, but also a review of their administrative and accounting processes.
Relevant aspects of the law
1. Implementation obligation
All taxpayers registered as companies – without distinction of size or sector – must adopt the electronic invoicing system. The regulation reaches both large corporations and small and medium-sized companies.
2. Deadline
The deadline to complete the implementation is November 6, 2026. This time frame is designed so that companies can plan the transition without improvisation, adjusting their internal systems in an orderly manner.
3. Implementation modalities
The law provides for two ways to adopt the system:
-Self-developed system: aimed at companies that already have an operational accounting system, which can be adapted to meet the technical requirements of the DGII.
-DGII’s free biller: designed for companies without their own accounting system, it allows the transition to be made without additional software costs.
4. Penalties for non-compliance
Once the deadline has expired, companies that have not adopted the system are exposed to:
- Fines of between 5 and 30 minimum wages.
- Suspension of concessions, privileges and prerogatives, including the possible closure of commercial premises.
- Rejection of receipts issued without the electronic system, which can directly affect the company’s operation.
Recommendations
Given the scope of the regulation and the consequences of non-compliance, it is advisable that companies begin the evaluation of their current system as soon as possible, define the implementation modality that best suits their operations and seek specialized legal advice to accompany the transition process.
Guzmán Ariza, Attorneys at Law
Guzmán Ariza is a leading full-service law firm in the Dominican Republic, consistently ranked among the country’s top-tier firms by the most prominent global legal directories such as Chambers and Partners and The Legal 500.
With ten strategically located offices across the nation's principal business and tourism hubs, we are uniquely positioned to support clients in seizing opportunities within the largest and fastest-growing economy in Central America and the Caribbean.
Our multilingual team is well-versed in advising international clients across a broad spectrum of practice areas. In the field of intellectual property, we offer robust counsel and representation in both commercial transactions and litigation. Our services cover trademark and trade name protection, copyright and patent registration and enforcement, as well as licensing, assignments, and the transfer of IP rights.
Guzmán Ariza is globally connected through active memberships in prominent international legal networks, enabling us to effectively support cross-border matters and multinational transactions.
