The Tax Agency (DGII) issued Notice 12-25 extending the deadline for the mandatory implementation of Electronic Invoicing for Large Local and Medium Taxpayers by six months. The notice moves the deadline for obligatory compliance from 15 May 2025 to 15 November 2025.
The DGII, nevertheless, announced that the extension applies only to taxpayers who have already initiated the implementation process. Those who have initiated the process will automatically get the extension.
The DGII says that after the six-month extension period has expired, taxpayers who have not completed the process to become electronic invoice issuers will be subject to the penalties established under Law 32-23.
This is the second extension given to large and medium-sized companies. The first was in April 2024.
There is concern about the implementation of the system in small businesses. A recent study carried out by an investigator of the PUCMM university indicates that 85% of micro-businesses say they will not install the systems with their complexities that require specialized accountants.
Several consultants call for the simplifying of the tax systems.
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Global Tax News
Diario Libre
20 May 2025