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 November 2026 - Small, micro and unclassified taxpayers

• Option for voluntary adoption by all taxpayers prior deadlines