Dominican Republic makes e-CF exclusive for Grandes Locales and Medianos from 1 November
- Jurisdiction
- Dominican Republic
- Tax
- VAT (ITBIS)
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Action required
- Announced
- 26 August 2026
- Effective
- 1 November 2026
- Instrument
- DO-AVISO-14-26
- Authority
- Dirección General de Impuestos Internos (DGII)
- Systems
- ERP, Invoicing, E-commerce
- Verified
- Fetched from official source · high confidence
Taxpayers classified by DGII as Grandes Contribuyentes Locales or Medianos under Law No. 32-23 on Electronic Invoicing. Smaller categories — Pequeños, Micro and unclassified taxpayers — are not affected by this notice.
If you are classified as a Gran Contribuyente Local or Mediano, complete the move to e-CF type E sequences before 1 November 2026. Your type B non-electronic sequences stop being valid on 31 October 2026 except in declared contingency.
ERPInvoicingE-commerce
DGII Aviso 14-26 of 26 August 2026 requires taxpayers classified as Grandes Locales and Medianos under Law No. 32-23 on Electronic Invoicing to issue electronic invoices exclusively, using electronic tax receipt (e-CF) sequences of type E, from 1 November 2026. Non-electronic voucher sequences of type B already assigned to those taxpayers remain valid only until 31 October 2026 under article 55 of Regulation 587-24, after which they may be used only in declared-contingency cases under Chapter IX of that Regulation. Non-exclusive use of electronic invoicing by this group is an infraction under article 27 of Law 32-23.
What changed in detail
DGII Aviso 14-26 of 26 August 2026 requires taxpayers classified as Grandes Locales and Medianos under Law No. 32-23 on Electronic Invoicing to issue electronic invoices exclusively, using electronic tax receipt (e-CF) sequences of type E, from 1 November 2026. Non-electronic voucher sequences of type B already assigned to those taxpayers remain valid only until 31 October 2026 under article 55 of Regulation 587-24, after which they may be used only in declared-contingency cases under Chapter IX of that Regulation. Non-exclusive use of electronic invoicing by this group is an infraction under article 27 of Law 32-23.
What it means
The date to watch is 31 October, not 1 November. Non-electronic type B voucher sequences already assigned to Grandes Locales and Medianos taxpayers stop working that day except in a declared-contingency case, so any invoicing run still drawing on a type B sequence on 1 November needs the e-CF type E rail live and tested before then, not on the effective date itself. Continuing to issue non-electronic invoices after the cut-over is an infraction under article 27 of Law 32-23, independent of whether a type B sequence happens to still be on hand.
Proof
los contribuyentes clasificados como Grandes Locales y Medianos conforme a la Ley Núm. 32-23 de Facturación Electrónica de la República Dominicana, deberán emitir de manera exclusiva facturas electrónicas, haciendo uso de secuencias de comprobantes fiscales electrónicos (e-CF) tipo “E”, a partir de 01 de noviembre del 2026taxpayers classified as Grandes Locales and Medianos under Law No. 32-23 on Electronic Invoicing of the Dominican Republic must issue electronic invoices exclusively, using electronic tax receipt (e-CF) sequences of type "E", effective 1 November 2026
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