Mandatory Electronic Invoicing for Large Taxpayers in the Dominican Republic

• Mandatory Electronic Invoicing: As of December 31, 2025, large national taxpayers in the Dominican Republic must exclusively issue electronic tax receipts (e-CF, type “E”).
• Expiration of Non-Electronic Receipts: Non-electronic receipts (type “B”) will expire; they can only be used during officially declared contingencies under Regulation No. 587-24.
• Penalties for Non-Compliance: Failure to comply after the deadline will result in tax infractions and sanctions under Law No. 32-23 (Articles 26–29).

Source gov.do

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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