Dominican Republic has extended the deadline for small businesses to adopt mandatory e-CF e-invoicing from 15 May 2026 to 15 November 2026, while large taxpayers were required to have adopted the system by 31 December 2025. E‑CF invoices must be produced in XML format and submitted to DGII, and taxpayers must register with DGII on the National Register of Taxpayers before implementation. The system also requires specific invoice types to be processed through the e‑CF portal.