# Dominican Republic DGII electronic invoicing mandates

> Live situation record from CLSTR: https://clstr.news/situations/dominican-republic-dgii-electronic-invoicing-mandates
> Updated: 2026-08-28T12:21:42.000Z. Sources: 3. Developments: 2.

The Dominican Republic’s General Directorate of Internal Taxes (DGII) has established new mandates for electronic invoicing. Large and medium local taxpayers must transition to exclusively using electronic tax voucher (e-CF) type ‘E’ sequences by November 1, 2026, as non-electronic type ‘B’ sequences will lose validity after October 31, 2026. 

Micro, small, and medium enterprises (MSMEs), along with unclassified taxpayers, have until November 6, 2026, to complete their implementation. Failure to comply may result in tax infractions, including fines ranging from 5 to 50 minimum wages and the loss of tax credits for customers. To facilitate this transition, the DGII offers a free electronic invoicing tool via its virtual office.

## Claims

- Large and medium local taxpayers in the Dominican Republic must exclusively issue electronic invoices starting November 1, 2026. (single source)
- Non-electronic type 'B' tax receipt sequences will only be valid until October 31, 2026, for affected taxpayers. (single source)
- The deadline for micro, small, and medium enterprises and unclassified taxpayers to implement electronic invoicing is November 6, 2026. (single source)
- Failure to implement electronic invoicing by the deadline will result in tax infractions and fines ranging from 5 to 50 minimum wages. (single source)

## Timeline

### 2026-08-28: Dominican Republic DGII mandates electronic invoicing for large taxpayers

The Dominican Republic's DGII mandates electronic invoicing for large and medium taxpayers by November 2026, with MSMEs facing a November 6 deadline to avoid fines and loss of tax credits.

2 sources. https://clstr.news/cluster/dominican-republic-dgii-mandates-electronic-invoicing-for-large-taxpayers

### 2026-08-18: DGII educational expense tax benefits in Dominican Republic

Salaried workers in the Dominican Republic earning over RD$35,000 can claim tax benefits for educational expenses under Law 179-09, provided receipts are issued by educational institutions.

2 sources. https://clstr.news/cluster/dgii-educational-expense-tax-benefits-in-dominican-republic

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Cite as: Dominican Republic DGII electronic invoicing mandates. CLSTR, https://clstr.news/situations/dominican-republic-dgii-electronic-invoicing-mandates