Key compliance facts
Standard
XML (DGII e-CF schema) with digital signature from authorised PSC
Authority
DGII — Dirección General de Impuestos Internos
Mandatory For
All RNC-active businesses; phased by taxpayer size, final deadline 15 May 2026
Effective Date
May 16, 2023 (Law 32-23) · May 2024 (Large National) · Nov 15, 2025 (Large Local/Medium) · May 15, 2026 (Small/Micro)
About Dominican Republic E-Invoicing
The Dominican Republic's Ley 32-23 de Facturación Electrónica (enacted 16 May 2023) and Decree 587-24 mandate the use of Comprobantes Fiscales Electrónicos (e-CF) for all taxpayers, replacing traditional paper NCFs. The system, operated by the Dirección General de Impuestos Internos (DGII), uses a clearance model: each e-CF is generated in XML, signed with a digital certificate from a Proveedor de Servicios de Confianza (PSC) accredited by INDOTEL, transmitted to DGII for real-time validation, and assigned an e-NCF tracking number. Rollout is phased: Large National Taxpayers (May 2024 — completed), Large Local + Medium Taxpayers (15 November 2025 — extended deadline), Small/Micro/Unclassified Taxpayers (15 May 2026 — final deadline). Approximately 36-month transition periods apply. Documents must be archived for 10 years. Penalties under Articles 26-29 range from 5 to 50 minimum salaries, with the possibility of business closure. State suppliers using e-CF benefit from exemption from 5% income tax withholding on government payments (Article 34).
Implementation Phases
- ✓
Large National Taxpayers
May 2024First wave (Grandes Contribuyentes Nacionales) mandatory.
- ✓
Large Local & Medium Taxpayers
Nov 15, 2025Second wave (extended from May 2025).
- ○
Small/Micro/Unclassified
May 15, 2026Final cohort — universal adoption.
Key Compliance Facts
- Format: XML per DGII e-CF specifications
- Digital certificate from INDOTEL-accredited PSC required
- e-NCF tracking number assigned by DGII upon validation
- Archive retention 10 years
- Penalties: 5-50 minimum salaries; business closure possible
- 5% income tax withholding exemption for state suppliers using e-CF
- Multiple document codes (31 invoice, 32 consumer, 45 government, 46 export, 47 foreign payment)
Frequently Asked Questions
Is e-invoicing mandatory in Dominican Republic?
All RNC-active businesses; phased by taxpayer size, final deadline 15 May 2026. Status: Phased Rollout.
Which authority regulates e-invoicing in Dominican Republic?
DGII — Dirección General de Impuestos Internos
What e-invoicing standard does Dominican Republic use?
XML (DGII e-CF schema) with digital signature from authorised PSC
What is the e-invoicing model in Dominican Republic?
Clearance via e-CF (Comprobante Fiscal Electrónico) on DGII platform
When did Dominican Republic e-invoicing take effect?
May 16, 2023 (Law 32-23) · May 2024 (Large National) · Nov 15, 2025 (Large Local/Medium) · May 15, 2026 (Small/Micro)