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Dominican Republic DGII Mandates e-CF for Large and Medium Taxpayers by November 2026

  • The DGII of the Dominican Republic, through Notice 14-26, requires Large Local and Medium Taxpayers to issue only electronic tax receipts (e-CF) starting November 1, 2026, under Law No. 32-23 and Decree 587-24.
  • From that date, affected taxpayers must use Type E electronic fiscal voucher sequences for commercial transactions.
  • Type B non-electronic receipt sequences are valid only until October 31, 2026, and may be used afterward only in contingency cases.
  • Micro, small, and unclassified taxpayers must fully transition to electronic invoicing by November 15, 2026.
  • Non-compliance is a tax violation and may result in fines, invalid paper receipts, and temporary business closure.

Source: vitallaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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