The Dominican Republic will require Large Local and Medium taxpayers to exclusively issue electronic tax receipts (e-CF) type “E” from 1 November 2026, with type “B” non-electronic receipts permitted only in declared contingency cases.
The Dominican Republic’s General Directorate of Internal Taxes (DGII) has announced, on 26 August 2026, that taxpayers classified as Large Local and Medium must exclusively issue electronic invoices using sequences of electronic tax receipts (e-CF) type “E” from 1 November 2026.
The requirement follows Law No. 32-23 on Electronic Invoicing of the Dominican Republic and Article 55 of Regulation No. 587-24 implementing the law.
Under the new rules, non-electronic tax receipt sequences type “B” assigned to Large Local and Medium taxpayers will remain valid only until 31 October 2026.
From 1 November 2026, non-electronic tax receipts type “B” may only be used in cases of declared contingency and under the conditions set forth in Chapter IX of Regulation No. 587-24.
The DGII stated that failure by the in-scope taxpayers to exclusively use electronic invoices constitutes an infraction. Taxpayers may therefore be subject to the sanctions provided in Article 27 of Law No. 32-23 on Electronic Invoicing.
Earlier, DGII launched a public consultation on a draft General Norm that would exempt authorised electronic invoicing taxpayers from the withholding regime for the Tax on the Transfer of Industrialised Goods and Services (ITBIS) when transactions are documented through Electronic Tax Receipts (e-CF).
