On 26 August 2026, the Dominican Republic’s Directorate General of Internal Taxes (DGII) issued Aviso 14-26, mandating the exclusive issuance of electronic tax receipts (e-CF) for large local taxpayers (Grandes Contribuyentes Locales) and medium-sized taxpayers (Medianos Contribuyentes). This measure accelerates the country’s digital tax transformation under Law 32-23 on Electronic Invoicing and its regulatory decree 587-24. The regulation requires affected taxpayers to issue all fiscal receipts exclusively through the DGII’s certified electronic invoicing platforms, eliminating paper-based alternatives. The mandate takes immediate effect and includes specific technical standards for XML schema, digital signatures, and real-time validation via the DGII’s web services. Non-compliance exposes taxpayers to penalties under the Tax Code, including fines and potential suspension of tax compliance certificates. The move aligns with the DGII’s strategic plan to enhance tax collection efficiency, reduce evasion, and modernize fiscal control mechanisms across the economy.
Key Takeaways
- Scope and Applicability: The mandate covers all large local taxpayers and medium taxpayers as classified by the DGII’s annual categorization. These entities must transition fully to e-CF for all transactions, including sales, services, and exports, with no exceptions for paper fallback. The classification thresholds are based on annual gross income and asset levels defined in General Norm 06-2023.
- Technical Requirements and Deadlines: Taxpayers must use DGII-certified software providers or the free “Facturador Gratuito” platform. The regulation specifies mandatory data fields, QR code generation, and real-time submission to the tax administration. Implementation is immediate as of the publication date, with a brief grace period for system integration. Companies must ensure their ERP systems can generate the required XML format and handle digital certificates.
- Compliance and Enforcement: The DGII will monitor adoption through automated cross-checks of issued e-CF against declared revenues. Penalties for non-issuance or incorrect formatting range from 5 to 50 minimum wages per violation. Taxpayers should conduct immediate system audits and engage certified providers to avoid sanctions. The DGII also announced upcoming webinars and technical support channels to assist with migration.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement