The Dominican Republic's tax authority has granted a six-month automatic extension — to 15 November 2026 — for small, micro and unclassified taxpayers to comply with electronic invoicing requirements, warning that sanctions will apply to those who remain non-compliant after the new deadline.
Dominican Republic’s General Directorate of Internal Taxes (DGII), under the Ministry of Finance and Economy (RNC: 401-50625-4), has announced an exceptional and general administrative extension to the deadline for the implementation of electronic invoicing for taxpayers classified as Small, Micro and Unclassified.
The original deadline of 15 May 2026 has been extended by six (6) months, moving the compliance date to 15 November 2026. The DGII confirmed that the extension will be granted automatically, without the need for taxpayers to submit any application.
The authority further stated that, once the extended period expires, taxpayers who have not implemented electronic invoicing will be subject to sanctions under Article 27 of Law No. 32-23, relating to tax infractions set out in Article 26 of the same law.
For further information, taxpayers may contact the DGII Contact Center at (809) 689-3444 or via email at informacion@dgii.gov.do. The notice was issued in Santo Domingo de Guzmán, National District, on 6 May 2026, and signed by Pedro Urrutia Sangiovanni, Director General of the DGII.
