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Dominican Republic: Large taxpayers required to adopt electronic invoicing

Non-electronic invoices expired on December 31, 2025

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january 28, 2026

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

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