It warns of penalties for non-compliance with the provision
SANTO DOMINGO.- The General Directorate of Internal Taxes (DGII) reminded taxpayers classified as Large Local and Medium-sized must exclusively issue electronic tax receipts (e-CF) starting November 1, 2026, in compliance with Law No. 32-23 on Electronic Invoicing of the Dominican Republic.
According to a notice from the institution published on its official networks, the sequences of non-electronic tax receipts type B assigned to these categories will remain valid until October 31 of this year.
From that date, these documents may only be used when a contingency has been declared and the conditions established in Chapter IX of Regulation No. 587-24, which governs the application of the aforementioned legislation, are met.
Therefore, taxpayers included in both groups must complete their incorporation into the electronic system before the requirement comes into effect, except for the exceptions provided for in the regulations.
Failure to comply may result in penalties
The DGII indicated that failure to comply with the exclusive issuance of electronic invoices constitutes a tax violation, and therefore those responsible could receive the sanctions contemplated in article 27 of Law No. 32-23.
The warning was disseminated through a notice dated October 26, 2026, in which the entity specified both the deadline for using traditional receipts and the circumstances in which their exceptional use will be allowed.
Guidance channels
For additional details, interested parties can contact the DGII Customer Service Center by phone at (809) 689-3444, write to informacion@dgii.gov.do or access the institutional website, www.dgii.gov.do.
What happens if a business fails to adapt within the timeframe?
The consequences of not adopting electronic invoicing will depend on the specific infraction committed and the applicable legal provisions. Therefore, non-compliance does not necessarily result in the same penalty in all cases.
Regarding small, micro and unclassified taxpayers, the DGII has warned that those who have not adopted this modality by the end of the extension on November 15, 2026 will be subject to the sanctioning measures established in current legislation.
Given this situation, businesses that still need to complete the process should check their tax classification and choose one of the available tools that best suits their operations. It is also advisable to complete the necessary procedures well in advance to avoid problems when complying with the regulation.
Finally, the extension granted in May 2026 does not represent a permanent exemption nor does it imply that further extensions will be granted. Any changes to the schedule must be confirmed through the official channels of the DGII.
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