The LatAm Thread

Countries › Dominican Republic › Guide › 6. Taxes › Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers

Electronic invoicing in the Dominican Republic: e-CF only from 1 November 2026 for large and medium taxpayers

Argentina. For full detail on Argentina, go to The Argentine Thread.

Last verified: 2026-10-30 · Status: Changing

Ley 32-23 moves taxpayers to electronic fiscal receipts (e-CF). Large local and medium taxpayers must issue only e-CF from 1 November 2026, and type B sequences lapse on 31 October. Small, micro and unclassified taxpayers got an automatic six month extension from 15 May 2026, and e-issuers now escape some withholding.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.8594 per US dollar for 28 October 2026, the latest row in its published rate file on the verification date, rounded to the cent.

Key facts

E-CF only for large local and medium taxpayers2026-11-01 dateReglamento 587-24 art. 55, as of 2026-10-30 · in force
Extension for small and micro6 months from 15 May 2026DGII notice 06-26, as of 2026-10-30 · in force

The rule

1. Large local and medium taxpayers must issue only e-CF, type E sequences, from 1 November 2026. Type B sequences are valid up to 31 October and after that only in declared contingency.Ley 32-23; Reglamento 587-24 art. 55; DGII notice 17-26, art. 55, 2026-10-26 official text · verified 2026-10-30 · changed: Notice of 26 October 2026.
2. Small, micro and unclassified taxpayers with a deadline of 15 May 2026 received a general six month extension, automatically.DGII notice 06-26, Notice, 2026-05-06 official text · verified 2026-10-30 · changed: Six month extension announced on 6 May 2026.
3. Failure to comply is an infraction under art. 26 with sanctions under art. 27 of Ley 32-23.Ley 32-23, art. 26 and art. 27, 2026-05-06 official text · verified 2026-10-30
4. Authorized e-issuers invoicing by e-CF are outside the ITBIS withholding in Norma General 02-05.Norma General 02-2026, Single article, 2026-09-16 official text · verified 2026-10-30 · changed: New on 16 September 2026.
5. DRAFT, NOT IN FORCE. The draft regulation takes State suppliers that are e-issuers out of the 5% withholding, citing art. 34 of Ley 32-23.Draft regulation of Ley 30-26, art. 15, 2026-10-30 official text · verified 2026-10-30
GroupDate
Large local, mediumOnly e-CF from 1 November 2026
Small, micro, unclassified15 May 2026 plus six months

Dates

Worked example

  • A medium company invoicing another company for consulting of RD$1,000,000 (about US$16,431.32) plus RD$180,000 (about US$2,957.64) of ITBIS previously suffered 30% ITBIS withholding, RD$54,000 (about US$887.29). If authorized and billing by e-CF, that withholding stops, helping its cash flow.

Step by step

  1. Confirm your class.
  2. Pick an invoicing system.
  3. Get authorized as e-issuer.
  4. Stop using B sequences on the date.
  5. Plan for a contingency process.

Common traps

  • A company still using type B after its date commits an infraction.
  • Authorization matters: having software is not enough.
  • The withholding relief is limited to Norma 02-05.

Sources

Related pages

Related: Dominican Republic country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

← Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptionsDominican tax calendar for a company: monthly, yearly and one off dates in 2026 and 2027 →

Get rule changes weekly

Free. One email a week from The LatAm Thread.

One more step after you press the button: we take you to Substack, where your email is already filled in. Confirm there to start. No spam, unsubscribe anytime, we never share your address. By subscribing you agree to the privacy policy.