The Dominican Republic’s tax authority has reminded Large Local and Medium taxpayers that they must issue tax receipts exclusively in electronic format from 1 November 2026, while Small, Micro and Unclassified taxpayers have until 15 November 2026 to complete their transition.
The Dominican Republic’s tax authority, the Directorate General of Internal Taxes (DGII), has reminded taxpayers classified as Large Local and Medium that, from 1 November 2026, they must issue their tax receipts exclusively in electronic format (e-CF) using type “E” sequences. The reminder was published on 26 October 2026.
The DGII specified that the non-electronic tax receipt sequences of type “B”, previously assigned to these taxpayers, will remain valid until 31 October 2026, in accordance with Article 55 of Regulation No. 587-24.
After that deadline, non-electronic receipts may be used only under the exceptional procedure provided for contingency situations and under the conditions set out in Chapter IX of the regulation.
The authority said the implementation of electronic invoicing is an important step in modernising the tax system. It said the system simplifies invoicing processes, reduces administrative costs and strengthens transparency and tax compliance.
It also reported that the system has a network of 195 authorised electronic invoicing service providers, which offer a range of technological solutions to help taxpayers make the transition.
The DGII urged Large Local and Medium taxpayers to complete the required administrative and technological adjustments before the deadline expires, to ensure the continuity of their operations and compliance with their tax obligations.
Deadline for Small, Micro and Unclassified taxpayers
Separately, the DGII reminded taxpayers identified as Small, Micro and Unclassified that they have an extension to complete their transition to electronic invoicing. The extension expires on 15 November 2026.
With the type “B” sequences valid only until 31 October 2026, Large Local and Medium taxpayers are expected to complete their move to electronic invoicing without delay. After that date, non-electronic receipts can be used only in contingency situations.
