DGII extends e-invoicing deadline for small taxpayers

Electronic invoicing DGII extension and its impact in 2026

The electronic invoicing DGII extension is a measure announced by the General Directorate of Internal Taxes (DGII) through Notice 06-26, extending the implementation deadline in the Dominican Republic.

This measure applies to taxpayers classified as small, micro, and unclassified, who are still in the adoption process and whose original deadline was May 15, 2026.

What does the extension consist of?

The DGII granted an additional administrative extension of six (6) months from the previously established deadline.

The objective of this measure is to facilitate the transition to electronic invoicing, allowing taxpayers to complete the necessary technical, operational, and fiscal adjustments for proper implementation.

What happens if the new deadline is not met?

Once the extension period expires, taxpayers who have not completed their registration as electronic issuers may be subject to tax violations.

These violations are established under paragraphs 1, 2, 8, 9, 10, 13, 14, 15, and 16 of Article 26 of Law No. 32-23 on Electronic Invoicing.

Applicable penalties

Non-compliance with this obligation may result in penalties established in Articles 27, 28, and 29 of Law 32-23, including:

• Fines ranging from five (5) to thirty (30) minimum wages
• An additional penalty equivalent to 0.25% of the income declared in the previous fiscal period

Impact on taxpayers

This extension represents a key opportunity for businesses to:

• Complete their implementation process without immediate penalties
• Adjust their accounting and tax systems
• Ensure regulatory compliance with the DGII

However, it also implies the need not to delay the adoption of the electronic invoicing system.

You can consult the official information here: https://dgii.gov.do

The DGII extension provides an important additional grace period, but it does not eliminate the obligation to adopt electronic invoicing. Businesses should use this time to ensure full compliance within the new established deadline.

Is your company ready for e-invoicing?

Book a session with our experts and discover how to adapt your operations to DGII requirements quickly and securely.

info@llbsolutions.com | Dominican Republic