Large local and medium-sized taxpayers must switch to electronic fiscal invoices, while smaller businesses face a separate November 15 deadline.
By Accounts Payable Professionals Group
October 27, 2026
The Dominican Republic is moving into another phase of mandatory electronic invoicing, with new requirements taking effect November 1, 2026.
The country's tax authority, the Dirección General de Impuestos Internos (DGII), issued a reminder on October 26 confirming that businesses classified as large local taxpayers and medium-sized taxpayers must begin issuing fiscal documents exclusively in electronic format.
The requirement forms part of the country's broader effort to modernize tax administration, improve financial transparency and reduce paperwork.
- October 31, 2026: Previously assigned non-electronic type B fiscal receipt sequences expire for affected large local and medium-sized taxpayers.
- November 1, 2026: Large local and medium-sized taxpayers must issue electronic fiscal receipts using type E sequences.
- November 15, 2026: Extended electronic invoicing implementation deadline for small, micro and unclassified taxpayers.
What Changes November 1?
Affected taxpayers must issue electronic fiscal receipts, known as comprobantes fiscales electrónicos (e-CF), using the designated type E numbering sequences.
Previously assigned non-electronic fiscal receipt sequences, identified as type B, remain valid for these taxpayers only through October 31, 2026.
Beginning November 1, the use of non-electronic receipts will generally be restricted to exceptional contingency situations permitted under Regulation No. 587-24.
The DGII is urging affected businesses to complete their administrative and technology preparations before the deadline to avoid interruptions in their invoicing operations.
Smaller Businesses Have Until November 15
The November 1 requirement does not apply to every taxpayer on the same schedule.
The DGII has granted businesses classified as small, micro and unclassified taxpayers an extension through November 15, 2026, to complete their transition to electronic invoicing.
These businesses should confirm their classification and applicable requirements directly with the tax authority.
The DGII reported on October 19 that 100,000 taxpayers had already become electronic invoice issuers.
In its October 26 announcement, the agency also reported that 195 authorized electronic invoicing service providers were available to support implementation.
What This Means for Accounts Payable
Although the November 1 requirement primarily concerns how affected businesses issue invoices, the transition also has practical implications for accounts payable departments receiving those documents.
Companies purchasing goods or services from Dominican suppliers should review their invoice intake and validation procedures.
AP departments may need to confirm that supplier invoices contain the appropriate electronic fiscal identifiers and that their accounting or ERP systems can properly record those identifiers.
Supplier communication will also be important. Businesses should understand which suppliers are affected by the November 1 deadline and which qualify for the later November 15 transition.
Invoice exceptions may require additional attention during the changeover, particularly when a supplier submits a document using an outdated fiscal receipt sequence.
AP teams should coordinate with their tax departments before rejecting or processing questionable documents.
Organizations doing business with Dominican suppliers should take four practical steps:
- Identify suppliers affected by the November 1 electronic invoicing requirement.
- Confirm that invoice intake and ERP workflows can accommodate the required electronic fiscal documents and identifiers.
- Review procedures for handling invoices submitted with outdated non-electronic receipt sequences.
- Coordinate with tax and compliance teams on permitted exceptions and the November 15 deadline for smaller taxpayers.
The Dominican Republic's transition is another example of how electronic invoicing requirements are changing the relationship between tax compliance and everyday AP operations.
For accounts payable professionals, the immediate concern is maintaining accurate invoice records and avoiding unnecessary payment delays as suppliers move to the new requirements.
