DOMINICAN REPUBLIC Trends and Developments Contributed by: Luis Miguel Pereyra, Pereyra & Asociados
Final word The Dominican Republic’s 2026 tax landscape is defined less by headline rate changes and more by execution discipline. Universal e-invoicing, smarter enforcement and carefully targeted excises shift the system towards transparency and traceability. Firms that embrace this shift by investing in systems, people and data will not only stay compliant but gain opera - tional clarity and strategic flexibility. Although a more extensive tax reform has been in the works for a while, in a context in which the same has proven highly unpopular, there have been several recent instances where the government’s financial and management acumen and integrity have been questioned – and with general elections coming up in 2028, the desired increase in tax revenues is more focused on improv - ing collection efficiency rather than adjusting tax rates and procedures.
rules, to allow early pivoting and avoid reacting late. While compliance costs and required effort will rise in the near term, the upsides of lower audit exposure, clearer cash flow visibility and potential financing ben - efits will accrue to firms that execute well. For the Dominican Republic, this modernisation promises a more resilient fiscal base. For businesses, it offers a chance to transform tax compliance from a defensive obligation into a data-driven advantage. Action checklist (ready to use) Necessary actions are as follows: • confirm the taxpayer classification and applicable eCF deadline; • select a certified e-invoicing provider (or use the DGII’s free tool) and initiate ERP integration; • implement real-time validation controls and ten- year archiving with audit trails • standardise master data (customers, suppliers, SKUs); • automate variance checks between eCF and ITBIS/ forms 606/607; • for alcohol/beverages, build SKU-level excise mod - els (ABV, sugar tax bands) and run margin simula - tions; • update packaging/labels to ensure sugar content accuracy and compliance; • train staff on eCF processes, exception handling and month-end closing; • establish a policy watchlist for DGII notices and reform components ( anticipos , RST); and • review and refine cash flow plans to incorporate excise changes and potential simplification ben - efits.
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