Flash Fiscal | Dominican Republic: DGII reiterates Mandatory Electronic Invoicing for Large Local and Medium-Sized Taxpayers

On August 26, 2026, the DGII issued a notice informing that taxpayers classified as Large Local and Medium-Sized Taxpayers must issue invoices exclusively through Electronic Tax Receipts (“e-CFs”, for its acronym in Spanish) using type “E” sequences as of November 1, 2026. The DGII further indicated that type “B” non-electronic tax receipt sequences assigned to such taxpayers will remain valid only until October 31, 2026. Failure to comply with this requirement will be subject to the penalties established under Law No. 32-23, on Electronic Invoicing. For further reference, the DGII notice may be consulted at the following link: Informative Notice - DGII

We reaffirm our commitment to supporting taxpayers in assessing the implications of this requirement and implementing the necessary measures to ensure timely compliance.