The Dominican Republic’s tax authority has reminded large local and medium taxpayers that they must issue only electronic invoices from 1 November 2026, with non-electronic type “B” receipts valid only until 31 October.
The Dominican Republic’s Directorate General of Internal Taxes issued Notice 17-26 on 26 October 2026, reminding taxpayers classified as large local (Grandes Locales) and medium (Medianos) that the transition to electronic invoicing is imminent. The notice follows up Notice 14-26, published on 26 August 2026.
From 1 November 2026, covered taxpayers must issue invoices exclusively through type “E” electronic tax receipt sequences (e-CF). Type “B” non-electronic sequences assigned to them will lapse after 31 October 2026. The only exception is a formal declaration of contingency, governed by Chapter IX of Application Regulation No. 587-24.
The requirement rests on Law No. 32-23 (the Electronic Invoicing Law) and Article 55 of Application Regulation No. 587-24. Failure to use e-CF exclusively is a tax infraction and carries sanctions under the Electronic Invoicing Law.
The rollout is being phased. Large national taxpayers had to adopt e-invoicing from 2024, and large local and medium taxpayers from 2025. Small, micro and other non-classified taxpayers must comply by 15 November 2026.
