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Dominican Republic e-Invoicing
e-CF en República Dominicana
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The Dominican Republic is phasing in electronic fiscal receipts (e-CF) under Law 32-23, with each invoice validated by the DGII. National large taxpayers have issued only e-CF since 31 December 2025, large local and medium taxpayers follow on 1 November 2026, and smaller taxpayers have until 15 November 2026.
Previous
15 May 2026
Small, micro and unclassified deadline extended
Latest
26 August 2026
Large local and medium taxpayers must issue only e-CF from 1 November 2026
Next
1 November 2026
Large local and medium taxpayers move to e-CF only
Dominican Republic e-Invoicing Overview
B2B
phased
since 15 May 2024Law 32-23 applies to all public and private persons and entities domiciled in the Dominican Republic that supply goods or services, and its Article 37 sets deadlines by taxpayer class: national large taxpayers (Grandes Contribuyentes Nacionales) by 15 May 2024, large local and medium taxpayers by 15 May 2025, and small, micro and unclassified taxpayers by 15 May 2026, a date the DGII extended to 15 November 2026 in Aviso 06-26 . Once a class must issue only e-CF, its paper type B sequences expire.
B2G
phased
since 15 May 2024Sales to central government use the Comprobante Electrónico Gubernamental under Article 15 of Law 32-23. Under Decree 587-24 , state bodies classed as national large taxpayers had to adopt e-CF by 15 May 2024 and other state bodies by 15 May 2026. A joint DGII and DGCP circular requires invoices arising from public procurement to be issued electronically for payment.
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Implementation Timeline(10 events)
Key mandate dates. Select a date for detail, or show all updates below.
Large local and medium taxpayers move to e-CF only
1 November 2026
B2B/B2C/B2G
The DGII announced that large local and medium taxpayers must issue only type E electronic receipts from 1 November 2026. Their type B sequences remain valid only until 31 October 2026, a cut-off the DGII grounds in Article 55 of Decree 587-24, and after that may be used only in a declared contingency.
Small, micro and unclassified taxpayers deadline
15 November 2026
B2B/B2C/B2G
Small, micro and unclassified taxpayers must implement e-CF by this date, when the six-month extension ends, as the DGII confirmed in August 2026 . The Presidency's announcement of the extension states that taxpayers that have not implemented electronic invoicing when it expires incur tax infractions subject to the sanctions in Law 32-23.
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Compliance Regime
Tax Authority
CTC Model
Clearance
Each signed e-CF is sent immediately to the DGII for validation. An invoice with Accepted status is valid for tax purposes and a rejected one is not, and under Decree 587-24 the issuer may send the e-CF to the buyer only once it holds an Accepted or Conditionally Accepted response. The buyer then sends a commercial approval or rejection to the DGII and the issuer.
Standards
DGII e-CF format
Record-keeping & Reporting
SAF-T
Not required
N/A
Technical Formats
XML (digitally signed)
Penalties
Tax infractions under Law 32-23
Article 26 of Law 32-23 lists 16 infractions, such as sending invoices to the DGII and the buyer in a format other than XML. Under Articles 27 and 28, the first 15 are sanctioned under Article 257 of the Tax Code and late sending under Article 205(3). Aviso 25-25 states that taxpayers who stop using e-invoicing after their deadline incur the infractions in numerals 1, 2, 8, 9, 10, 13, 14, 15 and 16 of Article 26.
Apocryphal electronic invoices
Hacking of the e-invoicing system
Under Article 31 of Law 32-23 , undermining the tax administration's IT environment through hacking or unauthorised use of information, or by altering the consolidated data of the electronic invoicing system with algorithms, carries five to ten years' imprisonment and fines of 100 to 400 public-sector minimum wages.
Exemptions
Contingency
Free invoicing tool
The DGII's free invoicing tool may be used for up to 150 invoices a month and is not available to national large taxpayers, under Article 34 of the same decree.
Latest Update
Timeline Update
26 Aug 2026Large local and medium taxpayers must issue only e-CF from 1 November 2026
The DGII announced that taxpayers classified as large local and medium must issue only type E electronic fiscal receipts (e-CF) from 1 November 2026. Their non-electronic type B sequences remain valid only until 31 October 2026, a cut-off the DGII grounds in Article 55 of Decree 587-24, and after that may be used only in a declared contingency. The 15 November 2026 deadline for small, micro and unclassified taxpayers is unchanged.
Official Sources
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Frequently asked questions about e-Invoicing in the Dominican Republic
The Dominican Republic is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in the Dominican Republic is in a phased rollout since 15 May 2024. Law 32-23 applies to all public and private persons and entities domiciled in the Dominican Republic that supply goods or services, and its Article 37 sets deadlines by taxpayer class: national large taxpayers (Grandes Contribuyentes Nacionales) by 15 May 2024, large local and medium taxpayers by 15 May 2025, and small, micro and unclassified taxpayers by 15 May 2026, a date the DGII extended to 15 November 2026 in Aviso 06-26 . Once a class must issue only e-CF, its paper type B sequences expire.
B2G e-Invoicing in the Dominican Republic is in a phased rollout since 15 May 2024. Sales to central government use the Comprobante Electrónico Gubernamental under Article 15 of Law 32-23. Under Decree 587-24 , state bodies classed as national large taxpayers had to adopt e-CF by 15 May 2024 and other state bodies by 15 May 2026. A joint DGII and DGCP circular requires invoices arising from public procurement to be issued electronically for payment.
The Dominican Republic supports the following e-Invoice formats: XML (digitally signed).
The Dominican Republic uses the following e-Invoicing standards: DGII e-CF format.
Each signed e-CF is sent immediately to the DGII for validation. An invoice with Accepted status is valid for tax purposes and a rejected one is not, and under Decree 587-24 the issuer may send the e-CF to the buyer only once it holds an Accepted or Conditionally Accepted response. The buyer then sends a commercial approval or rejection to the DGII and the issuer.
The Dominican Republic has penalties for e-Invoicing non-compliance. Tax infractions under Law 32-23: Article 26 of Law 32-23 lists 16 infractions, such as sending invoices to the DGII and the buyer in a format other than XML; Apocryphal electronic invoices: Under Article 30 of Law 32-23, issuing or using an apocryphal (fake) electronic invoice to defraud the tax authorities carries one to five years' imprisonment, a fine of two to four times the invoice value and permanent closure of the business; Hacking of the e-invoicing system: Under Article 31 of Law 32-23, undermining the tax administration's IT environment through hacking or unauthorised use of information, or by altering the consolidated data of the electronic invoicing system with algorithms, carries five to ten years' imprisonment and fines of 100 to 400 public-sector minimum wages.
The next e-Invoicing deadline in the Dominican Republic is 1 November 2026: Large local and medium taxpayers move to e-CF only. The DGII announced that large local and medium taxpayers must issue only type E electronic receipts from 1 November 2026.
Exemptions from Dominican Republic e-Invoicing may apply to: Contingency, Free invoicing tool. Check specific criteria as exemptions vary by transaction type and business size.