Executive summary

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.