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Dominican Republic to mandate electronic invoicing and charge for plastic bags
The Dominican Republic is implementing significant regulatory changes regarding taxation and environmental management.
The Directorate General of Internal Taxes (DGII) has announced that electronic invoicing will become mandatory for large and medium taxpayers starting November 1, 2026. Under this new schedule, non-electronic type B fiscal receipts may only be used until October 31, 2026, except in declared contingency situations. To comply, taxpayers must be registered in the National Taxpayer Registry (RNC) and possess a digital certificate.
In a separate environmental initiative, Law 98-25 mandates that commercial establishments, including supermarkets and pharmacies, must stop providing single-use plastic bags free of charge starting December 15, 2026. This law, which modifies Law 225-20 on solid waste management, aims to reduce plastic pollution by encouraging the use of reusable, recyclable, or eco-efficient alternatives. During the transition, any bags provided must meet specific eco-efficiency standards and include environmental protection messaging.
Entities
Dirección General de Impuestos Internos · Dominican Republic
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 2 SOURCES] Retailers must stop providing single-use plastic bags free of charge starting December 15, 2026. www.portadanacional.com · revistamercado.do
- [○ 1 SOURCE] Bags used during the transition period must be recyclable or eco-efficient and include environmental protection messages. revistamercado.do
- [○ 1 SOURCE] Electronic invoicing becomes mandatory for large and medium taxpayers in the Dominican Republic on November 1, 2026. ahoranoticiasrd.com
- [○ 1 SOURCE] Non-electronic type B fiscal receipts can be used until October 31, 2026. ahoranoticiasrd.com
- [● 2 SOURCES] The plastic bag charge is part of Law 98-25, which modifies Law 225-20 regarding solid waste management. www.portadanacional.com · revistamercado.do