On 26 August 2026, the Dominican Republic’s General Directorate of Internal Taxes (DGII) announced that large establishments and medium-sized taxpayers must exclusively issue electronic invoices (e-CF) starting November 2026. This mandate extends the existing e-invoicing framework under Norm 07-19 and Law 32-23, aiming to enhance fiscal control, reduce evasion, and modernize tax administration. The regulation applies to taxpayers classified as “Large” and “Medium” under DGII criteria, requiring them to adopt certified electronic invoicing systems and transmit transaction data in real time to the tax authority.
Key Takeaways
- Mandatory E-Invoicing Scope: Large and medium taxpayers must issue 100% electronic invoices from November 2026, eliminating paper-based fiscal documents for these segments.
- Certification and Integration: Affected businesses must use DGII-certified software providers and ensure seamless integration with the DGII’s recepción platform for real-time validation.
- Compliance Timeline and Penalties: Non-compliance after the effective date will trigger sanctions under the Tax Code, including fines and potential suspension of operations. Taxpayers should verify their classification and begin system upgrades immediately.
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