Global Daily Tax News, Dominican Republic To Enforce E-Invoicing On Large, Medium Taxpayers, (Sep 3, 2026)

The Dominican Republic has announced that, from November 1, 2026, large local and medium-sized taxpayers must exclusively issue electronic invoices that conform with the nation's e-invoicing law, Law 32-23.

The announcement marks the latest phase of implementation of the territory's e-invoicing regime, with the same requirement having been introduced for large national taxpayers from the beginning of this year.

Large local and medium-sized taxpayers were integrated into the regime during the second phase of launch of the regime – after large national taxpayers – starting May 15, 2025 (although the deadline was later extended by six months for taxpayers engaging with the requirements).

The tax authority has now said that invoices – known as electronic tax receipts, or e-CF – will be required to satisfy the requirements to be classified as type "E" invoices, rather than type "B" invoices (an assignment given to non-electric invoices, accepted only due to the transitional phase of implementation).

These compliant type "E" electronic invoices are identified with an alphanumeric code, allocated by the tax agency, that begins with E, next followed by a two-digit identifier for the type of tax document, and a 10-digit unique identifier.

The tax agency said: "[...] Starting November 1, 2026, taxpayers classified as Large Local and Medium must exclusively issue Electronic Invoices through sequences of Electronic Tax Receipts (e-CF) type 'E'."

It added: [...] the sequences of non-electronic tax receipts type "B", assigned to the taxpayers affected by the measure, will only be considered valid until October 31, 2026 [...]. After that period, these invoices may only be used in cases of declared contingency and under the conditions set forth in Chapter IX of Regulation No. 587-24."

Noting the 190 electronic invoicing services providers authorized by the agency, the tax service said large local and medium taxpayers should "promptly complete the administrative and technological adjustments required to maintain the continuity of their operations and comply with current regulations."

The tax agency concluded that, following an earlier extension, the deadline for compliance by small, micro, and unclassified taxpayers with the e-invoicing requirements is November 15, 2026.