Dominican Republic: Extension of e-invoicing deadline and updated license lists for alcohol and tobacco
Automatic six-month extension for certain e-invoicing taxpayers
The General Agency for Internal Taxes (DGII) in May 2026 issued notices extending the e-invoicing implementation deadline for small, micro, and unclassified taxpayers and publishing an updated list of authorized licenses for alcohol and tobacco.
- Notice 06-2026 automatically extends the e-invoicing implementation deadline, which was originally May 15, 2026, by an additional six months for all small, micro, and unclassified taxpayers, though penalties under Law No. 32-23 (such as the inability to issue invoices with tax receipt numbers) may apply after this new deadline expires.
- Notice 07-2026 contains an updated list of taxpayers holding official licenses for the production, manufacturing, and importation of alcohol, alcoholic beverages, and tobacco products, specifying whether their authorizations are active, expired, suspended, or terminated under the Dominican Tax Code and Regulation No. 1-18 governing the application of the selective consumption tax (ISC).
Read a May 2026 report (English and Spanish) prepared by the KPMG member firm in the Dominican Republic