DGII to sanction large companies failing to implement electronic billing

Santo Domingo.- Of the 633 companies designated as “large taxpayers” by the General Directorate of Internal Taxes (DGII), 401 have received certification to issue electronic invoices. The DGII has warned that companies required to implement electronic billing but have not yet complied will face sanctions.

According to a statement from the DGII, “96% of the total large national taxpayers are certified or in the process of implementing the Electronic Invoicing System for the issuance of electronic tax receipts, as mandated by Law 32-23, which establishes the mandatory nature of electronic billing.”

The DGII cautioned that large taxpayers who have not yet adopted Electronic Invoicing in accordance with Law No. 32-23 will face penalties. Through notice 08-24, the institution informed taxpayers that those who fail to complete the certification process to become electronic issuers by the deadline will incur tax violations.

The first deadline to implement Electronic Billing was May 15, 2024, as stipulated by article 37 of Law No. 32-23. Additionally, through notice 11-24, the DGII announced that, per paragraph I of article 37 of Law No. 32-23, a list of Large Local and Medium Taxpayers was published. These taxpayers have 24 months to issue electronic tax receipts (e-CF) from the law’s effective date of May 16, 2023.

The next group, consisting of 13,086 taxpayers classified as Large Local and Medium at the time the law was enacted, must implement electronic invoicing. The remaining taxpayers have 36 months to adapt to this billing modality, starting from May 15, 2023.