Dominican Republic Tax Agency Issues Notice Explaining Mandatory E-Invoicing Rules for Taxpayers (Corrected)

The Dominican General Directorate of Internal Revenue May 25 issued Notice No. 07-23, explaining mandatory e-invoicing rules for taxpayers. The notice explains: 1) the mandatory e-invoicing start dates of May 16, 2024, for large national taxpayers, May 16, 2025, for large local and medium taxpayers, and May 16, 2026, for small, micro, and unclassified taxpayers; 2) requirements to be authorized as an issuer of electronic tax receipts; and 3) tax credits, and an exemption from the 5 percent withholding tax imposed in respect of payments made by the state, for early implementation of e-invoicing. [Dominican Republic, General Directorate of Internal ...