Dominican Republic switches large and medium businesses to electronic invoices only from 1 November
From today, Sunday 1 November 2026, large local and medium-sized businesses in the Dominican Republic must issue their tax receipts only in electronic form. The country’s tax authority, the Dirección General de Impuestos Internos (DGII), says affected businesses must now use electronic fiscal receipts, known as e-CF, with type “E” numbering sequences.
The change brings paper receipts to an end for these businesses. Their old non-electronic receipt sequences, known as type B, were valid only until Saturday 31 October. From today, paper receipts can be used only in declared contingency situations, under Regulation No. 587-24. The DGII set out the requirement in Notice 14-26 on 26 August, and issued a reminder to businesses on 26 October.
Not every business faces the same date. Small, micro and unclassified taxpayers have until 15 November 2026 to complete the switch. The DGII reported on 19 October that about 100,000 taxpayers were already issuing electronic invoices. Businesses still preparing can use the DGII’s free invoicing tool or choose from 195 authorised electronic invoicing service providers. Businesses that do not comply can face penalties under Law No. 32-23 on Electronic Invoicing.
Why it matters
The switch is part of the Dominican Republic’s effort to modernise how tax is run, improve financial transparency and cut paperwork. Electronic receipts give the tax authority a clearer, faster record of business sales than paper forms.
It also has a practical effect on everyday trade. Companies buying goods or services from Dominican suppliers need to check that the invoices they receive carry the correct electronic identifiers, and that their accounting systems can record them. An invoice sent on an outdated paper sequence after the deadline could cause delays or be rejected.
What happens next
The next date to watch is 15 November, when small, micro and unclassified taxpayers must also switch to electronic invoicing. Businesses that are unsure which group they fall into should check their classification with the DGII, and those still unprepared can use the free invoicing tool or an authorised provider to get ready.
This article is for general information and education only. It is not legal or financial advice.
Sources
- https://www.ap-professionals.com/2026/10/dominican-republic-expands-mandatory-e.html (Accounts Payable Professionals, 27 October 2026)
- https://www.comarch.com/trade-and-services/data-management/legal-regulation-changes/dominican-republic-requires-exclusive-electronic-invoicing-for-large-and-medium-taxpayers/ (Comarch, 27 October 2026)
