SANTO DOMINGO.– The General Directorate of Internal Taxes (DGII) reported yesterday, Wednesday, that taxpayers classified as Large Local and Medium Taxpayers must exclusively issue electronic tax receipts (e-CF) starting November 1, 2026, as part of the implementation process of Law No. 32-23 on Electronic Invoicing of the Dominican Republic.
The measure establishes that this segment must use sequences of electronic tax receipts of type “E” to support its commercial operations.
According to the DGII, the sequences of non-electronic tax receipts of type “B”, assigned to these taxpayers, will remain valid until October 31, 2026.
Once that period has elapsed, type “B” receipts may only be used in contingency situations, in accordance with the conditions contemplated in chapter IX of Regulation No. 587-24, which establishes the rules for the application of the Electronic Billing Law.
What does electronic invoicing consist of?
invoicing , established by Law 32-23, includes the use of Electronic Tax Receipts (e-CF), validated by the DGII.
The schedule sets November 15 , 2026, as the deadline for certain taxpayers, including SMEs and other businesses included in that phase. The entity also offers a free invoicing tool to facilitate the transition.
When did this law come into effect?
Law No. 32-23 on the electronic method came into effect on May 16, 2023.From that date, the schedule of gradual mandatory compliance began, dividing taxpayers into three phases according to their size.
An extension for the adjustments
In May, the DGII ( General Directorate of Internal Revenue) granted an exceptional and general administrative extension of six months for micro, small and medium-sized enterprises (MSMEs) and unclassified taxpayers to complete the implementation of electronic invoicing, making it clear that, once this new deadline has expired, businesses that have not implemented the system will incur tax violations with real penalties.
Failure to comply could result in penalties
The tax administration warned that the failure to exclusively use electronic tax receipts, when applicable, constitutes a tax violation and may result in the penalties contemplated in article 27 of Law No. 32-23.
This provision is part of the strategy to expand electronic invoicing in the Dominican Republic, with the aim of consolidating a system for issuing digital tax receipts for the different groups of taxpayers established by law.
The tax collection agency urged users included in this category to promptly complete the incorporation, adaptation, and certification processes required to adjust to the new model before the established period ends.
With this provision, October 31, 2026 becomes the deadline for the ordinary use of "B" type receipts, while from November 1, the affected taxpayers must carry out their invoicing operations exclusively through electronic tax receipts.
The notice was disseminated by the DGII, through a post on its official Instagram account.
Main consequences
- By not using this smart payment system, users of these services may face consequences and penalties, including:
- Severe economic fines: Monetary sanctions that range from 5 to 30 minimum wages in the public sector, and can even reach up to 50 minimum wages, depending on the severity of the infraction or recidivism.
- Tax invalidity of invoices: Issuing traditional paper invoices (Series B) outside the established deadline may result in them not being recognized for tax purposes. Consequently, customers could lose the right to the ITBIS tax credit and the expense deduction for Income Tax (ISR) purposes.
- Temporary closure of the business: The DGII may apply additional penalties provided for in the tax legislation, including the closure or temporary shutdown of commercial premises and establishments, as appropriate.
- Suspension of licenses and operations with the State: Measures may be applied that affect concessions, supplier registrations, tax benefits, and certain regulated commercial activities. In the case of State suppliers, this could affect the management of procurement and payment processes.
- Higher risk of audits: Failure to comply with tax obligations may increase the taxpayer's exposure to audit processes by the DGII.
- Penalties for fraud: Altering systems, simulating operations, or issuing false electronic receipts can generate administrative, tax, and criminal liabilities, depending on the conduct and applicable legal provisions.
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