The Dominican Republic requires all taxpayers, including micro and small businesses, to adopt electronic invoicing by 15 May 2026.
The Dominican Republic’s General Directorate of Internal Taxes (DGII) issued Notice 14-25 on 4 June 2025.
DGII informs all taxpayers and the general public that all individuals and legal entities, whether public or private and entities without legal personality domiciled in the Dominican Republic, must use electronic invoicing.
This applies to those who transfer goods, provide services for consideration or free of charge, or lease or use goods, as stated in Article 2 of Law No. 32-23 on Electronic Invoicing of the Dominican Republic.
As per item 3 of Article 37 of Law No. 32-23, the deadline to join the Electronic Invoicing System is 15 May 2026. This applies to taxpayers classified as micro, small, unclassified, and other state entities.
Large national taxpayers adopted e-invoicing in 2024, and the compliance deadline for large local and medium taxpayers has been moved to 15 November 2025.
After this deadline, taxpayers who have not completed the process to become electronic issuers will incur tax violations and will be subject to penalties.
