The digitalization of tax processes in the Dominican Republic is no longer optional: electronic invoicing has become a mandatory requirement for all companies, regulated by Law 32-23. This change aims to strengthen tax transparency, modernize accounting, and ensure legal certainty in the issuance of tax receipts.

What does Law 32-23 imply?

Enacted in May 2023, Law 32-23 regulates the issuance and validation of electronic invoices with the same legal validity as paper invoices. Its objective is to guarantee authenticity, integrity, and reliability in companies’ accounting and tax records.

The General Directorate of Internal Taxes (DGII) has implemented a gradual adoption schedule: large and medium-sized taxpayers must complete certification before the end of 2025, while microenterprises are granted an extended deadline. This planning seeks to facilitate the transition and ensure effective compliance with the regulation.

Benefits for companies

• Operational efficiency: reduces costs associated with printing, storing, and managing physical documents.

• Transparency and control: provides reliable digital support before the DGII, minimizing errors and audit risks.

• Regulatory compliance: ensures the company complies with current legislation, avoiding penalties and fines.

• Legal certainty: electronic invoices retain their legal validity and traceability, strengthening both internal and external trust.

Preparation and best practices

To properly adapt to electronic invoicing, it is recommended to:

1. Assess the current accounting system: verify compatibility with DGII requirements.

2. Train the responsible staff: ensure they are familiar with the processes of issuing, validating, and storing electronic invoices.

3. Plan implementation in advance: take advantage of the gradual certification phases to minimize disruptions.

4. Register and retain receipts: maintain an organized and secure digital archive that allows for easy auditing of information.

At Harbest, we support our clients at every stage of the process, combining accounting advisory services, technical support, and regulatory compliance to ensure an orderly and reliable transition to electronic invoicing. Adopting this system represents a key step toward more efficient, secure, and transparent accounting. Complying with Law 32-23 is not only a legal obligation, but also an opportunity to strengthen internal management and business trust.

Fuentes:

• Dirección General de Impuestos Internos (DGII)
• PwC Dominicana – Ley 32-23 de Facturación Electrónica
• Proceso.com.do – DGII extiende plazo para implementación de la factura electrónica (2025)