Dominican Republic Requires Exclusive Electronic Invoicing for Large and Medium Taxpayers
The Dominican Republic’s tax authority, the Direccion General de Impuestos Internos (DGII), has confirmed that taxpayers classified as Grandes Contribuyentes Locales (Large Local Taxpayers) and Medianos Contribuyentes (Medium Taxpayers) must issue electronic tax receipts (e-CF) exclusively from November 1, 2026.
Key Dates
- August 26, 2026: DGII issued Notice 14-26, setting out the requirement. The notice states explicitly that it does not extend the existing e-invoicing implementation deadline for these taxpayer categories.
- October 31, 2026: The last day that non-electronic, Type B receipt sequences remain valid for Large Local and Medium taxpayers.
- November 1, 2026: Large Local and Medium taxpayers must invoice exclusively through electronic tax receipts (type “E” e-CF). From this date, Type B sequences may be used only in declared contingency situations, under Chapter IX of Regulation 587-24.
- November 15, 2026: An extended implementation deadline applies to small, micro, and unclassified taxpayers.
DGII reported that, as of October 19, 2026, approximately 100,000 taxpayers were already issuing electronic invoices. Businesses still preparing for the transition can use DGII’s free invoicing tool or choose from nearly 200 authorized electronic invoicing service providers. Non-compliance with the e-invoicing requirement is subject to penalties under Law No. 32-23 on Electronic Invoicing.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
