Dominican Republic

Large Taxpayers Must Migrate Exclusively to Electronic Invoicing by December 31, 2025

Posted on by llbsadmin
Blog RD
20
Nov

The General Directorate of Internal Taxes (DGII) of the Dominican Republic issued Notice 25-25, confirming that the sequences of non-electronic tax receipts type “B” assigned to Large National Taxpayers will officially expire at the end of 2025.
Starting on that date, these taxpayers must use exclusively Electronic Tax Receipts type “E” (CF-e) to issue their invoices.

 

What changes as of December 31, 2025?

  • All sequences of “B” type tax receipts will no longer be valid for taxpayers classified as Large National Taxpayers.
  • The only valid method for invoicing will be electronic invoicing through CF-e.
  • “B” type receipts may only be used in contingency situations, as established in Chapter IX of Regulation 587-24.

 

What happens if the obligation is not met?

The notice emphasizes that once the mandatory use of electronic invoicing begins, non-compliance will lead to penalties established in Law 32-23, specifically the infractions listed in numerals 1, 2, 8, 9, 10, 13, 14, 15, and 16 of Article 26.

 

Main Infractions Related to Electronic Invoicing

Numeral      Infraction
1 Failure to use electronic invoicing when mandatory
2 Issuing electronic invoices without DGII authorization
8 Issuing electronic invoices that do not comply with DGII’s standard format
9 Issuing electronic invoices that follow the standard format but lack validation from DGII’s information systems
10 Sending electronic invoices to DGII and the electronic recipient in a format other than XML
13 Issuing electronic tax receipts that are not validated and accredited by the Electronic Invoicing Fiscal System administered by the DGII
14 Issuing electronic tax receipts without meeting the usage rules established in Article 15 of Law 32-23
15 Non-compliance with the duties of electronic issuers
16 Failure to send electronic receipts to the DGII in a timely manner

 

Applicable Penalties

The above infractions may result in penalties established in Articles 27, 28, and 29 of Law 32-23, including:

  • Fines ranging from 5 to 30 minimum wages.
  • Suspension of concessions, privileges, business activities, or closure of establishments, depending on aggravating circumstances.
  • In cases of non-compliance in submitting required information:
    • An additional penalty of 0.25% of the income declared in the previous fiscal period.

Get Ready for Mandatory Electronic Invoicing

Adopting electronic invoicing not only prevents penalties—it also improves tax management, reduces costs, and streamlines internal processes.

Need to comply with DGII requirements or update your invoicing system?
Contact us and we will support you throughout your implementation process.

info@llbsolutions.com | www.llbsolutions.com

 

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