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Dominican Republic E-Invoicing Enters Final Phase

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Susie West
Sep 8, 2026
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The Dominican Republic is approaching the final stage of its national e-invoicing rollout, with two major taxpayer deadlines arriving just two weeks apart in November.

From 1st November 2026, taxpayers classified as Large Local and Medium must issue exclusively electronic fiscal receipts (e-CF). Existing non-electronic Type B fiscal receipt sequences will only remain valid until 31st October, except where an official contingency has been declared.¹

The move forms part of the phased implementation of Law 32-23, which established mandatory electronic invoicing across the Dominican Republic in May 2023. The legislation introduced different implementation periods according to taxpayer size, beginning with Large National taxpayers.²

 

Final Taxpayer Group Follows in November

The country's Small, Micro and Unclassified taxpayers are also approaching their deadline.

This group was originally required to implement e-invoicing by 15th May 2026, but the Dominican tax authority, DGII, granted an automatic six-month extension earlier this year. Their new deadline is 15th November 2026.³

Once the extension expires, taxpayers that have not implemented electronic invoicing may be subject to sanctions under Law 32-23.³

The Dominican Republic's e-CF system supports multiple electronic fiscal documents, including invoices, credit and debit notes and other transaction types.

Adoption is already significant. In August, DGII reported that it had received more than 2 billion electronic fiscal receipts, while 190 authorised e-invoicing service providers are now operating across the country.¹

With the two November deadlines approaching, the Dominican Republic's multi-year e-invoicing rollout is now moving into its final phase.

Sources

  1. DGII – Exclusive electronic invoicing for Large Local and Medium taxpayers from November
  2. DGII – Law 32-23, General Electronic Invoicing Law
  3. DGII – Six-month extension for Small, Micro and Unclassified taxpayers

This content is intended to share insights and practical considerations based on industry experience. It does not constitute legal, regulatory, or financial advice. Regulatory requirements vary by jurisdiction and circumstance, so any compliance-related matters should be reviewed and validated with your own professional advisors.