The Directorate General of Internal Taxes (DGII) granted an exceptional administrative extension for the implementation of Electronic Billing for Micro, Small, Unclassified and other taxpayers whose deadline expired on May 15, 2026. The new six (6) month extension granted automatically, without the need for a request to the DGII, expires on November 15, 2026.
It is important to remember that, regardless of the size of the business or the volume of turnover, taxpayers must be able to comply with this obligation established in Law 32-23. Many businesses currently do not issue invoices on a recurring basis or do not have a fully structured accounting system; however, this does not exempt them from compliance with the regulations.
The DGII has a free electronic billing system;
It is not mandatory to hire a private provider;
Only a Digital Certificate is required and it is necessary to keep the tax obligations up to date. Once the extended deadline expires, taxpayers who have not implemented electronic invoicing may be subject to the sanctions provided for in Law 32-23.
