Dominican Republic: Large taxpayers required to adopt electronic invoicing
Non-electronic invoices expired on December 31, 2025
The Directorate General of Internal Taxes (DGII) in November 2025 issued Notice No. 25-25 (Spanish), requiring all large national taxpayers to adopt electronic fiscal invoicing by December 31, 2025.
Non-electronic invoices expired on that date, and noncompliance will trigger penalties.
For more information, contact a KPMG tax professional in the Dominican Republic:
Maria Gabriella Taveras | mtaveras1@kpmg.com