Explore the latest electronic invoicing, reporting and archival requirements.

Dominican Republic

Regulations

E-invoicing requirements in Dominican Republic

Technical requirements

  • Platform - DGII

  • Format - e-CF XML

  • Archival period - Minimum 10 years

B2G mandates

  • De facto requirement: All public entities reject paper invoices for payments (DGCP/DGII Circular Nov 2025); suppliers must be DGII-approved e-emitters to get paid.

  • Receiving - All public bodies

  • Issuing - Mandated taxpayer groups according to the B2B schema

B2B mandates

  • 15 May 2024 - Large national taxpayers

  • 15 November 2025 - Large local and medium-sized taxpayers

  • 15 May 2026 - Small, micro and unclassified taxpayers

  • Option for voluntary adoption by all taxpayers prior deadlines

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