The General Directorate of Internal Taxes (DGII) has issued Notice 12-25, informing the extension of the deadline for the mandatory implementation of Electronic Invoicing for taxpayers classified as Large Local and Medium Taxpayers.
The extension consists of an extension of six (6) months from May 15, 2025, the date originally established for the mandatory start of this tax obligation. The measure seeks to facilitate the transition of taxpayers who are currently in the process of implementation.
To benefit from this extension, taxpayers must have completed the Application Form to become an Electronic Issuer, which is available at the DGII's Virtual Office or can be deposited at any of its administrative offices.
Once the grace period has elapsed, taxpayers who have not completed the certification process as electronic issuers will be subject to the penalties established in Law 32-23 on Electronic Invoicing, in accordance with the provisions of Articles 27, 28 and 29 thereof.
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