Dominican Republic Requires Electronic-Only Invoicing for Large Local and Medium Taxpayers From November

Businesses classified as Large Local and Medium-Sized Taxpayers in the Dominican Republic must issue invoices exclusively through electronic tax receipts (e-CF) from 1 November 2026, as the validity of their conventional invoicing sequences ends.

The Directorate General of Internal Taxes (DGII) confirmed that non-electronic tax receipt sequences, known as type B, remain valid for these taxpayers only until 31 October 2026. From November, they may be used solely in declared contingencies and under the conditions set out in Chapter IX of Regulation 587-24.

The requirement was set out in the DGII’s Notice 14-26, issued on 26 August. The notice explicitly states that it does not constitute an extension of the electronic invoicing implementation deadline.

Businesses can check whether they fall within the affected categories using the DGII’s official taxpayer list, which is marked as updated on 15 October 2026.

A separate deadline applies to small, micro and unclassified taxpayers. Their extended implementation period expires on 15 November 2026, a date the DGII reiterated in its latest update on 19 October.

That update reported that 100,000 taxpayers were already electronic invoice issuers. Businesses still preparing can use the authority’s free invoicing tool or solutions from nearly 200 authorised electronic invoicing service providers.