Electronic Invoicing in the Dominican Republic: Key Guidelines for Issuing e-CF According to the DGII
The General Directorate of Internal Taxes (DGII) has granted a six-month extension for the implementation of electronic invoicing by large local and medium-sized taxpayers. Initially, the deadline was set for May 15, 2025; however, with this extension, the new compliance date is November 15, 2025.
This extension applies exclusively to those already in the process of adopting the system. To benefit from the extension, it is necessary to complete the application form to become an electronic invoice issuer, available through the DGII's virtual office or at any of its physical offices.
Electronic invoicing in the Dominican Republic is regulated by Law No. 32-23 on Electronic Invoicing and supervised by the General Directorate of Internal Taxes (DGII) as part of the country's tax system modernization process. Its adoption allows for documenting commercial transactions electronically, improving tax oversight and facilitating compliance through the automated issuance, receipt, and archiving of electronic tax receipts (e-CF).
Law 32-23: Legal Framework for Electronic Invoicing in the Dominican Republic
Law No. 32-23 on Electronic Invoicing, in effect since May 16, 2023, establishes the mandatory use of electronic invoicing for documenting commercial transactions in the Dominican Republic. Its goal is to modernize the tax system by digitizing the processes of issuing, receiving, and archiving electronic tax receipts (e-CF), thereby enhancing tax control, reducing evasion, and facilitating oversight by the General Directorate of Internal Taxes (DGII).
This law applies to individuals, legal entities, and entities without legal personality operating in the country, covering both the public and private sectors. It also sets implementation deadlines based on taxpayer type and includes tax incentives for those who adopt the system within the established timeframes.
Decree 587-24: Regulation for the Application of the Electronic Invoicing Law in the Dominican Republic
Decree 587-24 complements Law No. 32-23 by establishing the technical and operational guidelines for effectively applying the electronic invoicing system in the Dominican Republic. This regulation outlines key aspects such as the implementation timeline based on taxpayer category and a specific schedule for government entities and public bodies.
The decree also defines the framework for Electronic Invoicing Service Providers (PSFE), which may offer technology solutions approved by the DGII. Additionally, it designates the DGII as the entity responsible for issuing digital signature certificates and incorporates alternative operational models, such as deferred e-CF delivery and contingency mechanisms. Lastly, it includes tax incentives and facilitation measures to encourage voluntary adoption of the system before the mandatory deadlines, supporting an orderly and efficient transition to digital taxation.
Electronic Invoicing Implementation Timeline in the Dominican Republic
The implementation of electronic invoicing in the Dominican Republic is being carried out progressively based on taxpayer category. Law No. 32-23 establishes an official schedule, published by the DGII, which sets maximum deadlines for each group to adopt electronic tax receipts (e-CF) as the only valid invoicing method.
- National Large Taxpayers: Divided into three groups, they completed implementation in three phases, with a final deadline of May 15, 2024 i.e. 12 months after the law came into effect.
- Local Large Taxpayers and Medium Taxpayers: Initially had a deadline of May 15, 2025, which is 24 months after the law's effective date. However, the DGII granted an administrative extension of six months, extending the deadline to November 15, 2025, for those already in the implementation process.
- Small, Micro, and Unclassified Taxpayers: Have a maximum deadline of May 15, 2026, or 36 months from the law’s effective date, to complete their integration into the electronic invoicing system.
How Does the Electronic Invoicing System Work in the Dominican Republic?
The electronic invoicing system in the Dominican Republic is managed by the DGII, which validates electronic tax receipts. Every e-CF submitted to the system must comply with the technical specifications set by the DGII, which verifies the authenticity, structure, and content of each receipt. Once validation is complete, the system issues a tracking number, allowing issuers to monitor the document’s status.
All e-CFs must have an electronic tax receipt number (e-NCF), assigned by the DGII based on the taxpayer’s economic activity, operating volume, and profile. Additionally, issued and validated documents must be stored electronically for 10 years, ensuring their integrity and availability in accordance with current regulations.
Types of Electronic Tax Receipts (e-CF)
In the Dominican Republic, electronic invoices are legally recognized as Electronic Tax Receipts (e-CF). These are digitally signed documents that support transactions such as the transfer of goods, usage deliveries, or provision of services, and they comply with the legal and tax requirements established by the DGII.
Current regulations recognize various types of e-CFs, each designed to fulfill specific tax functions based on the nature of the transaction. The standard format for their structure and validation is XML, in line with technical guidelines defined by the DGII. The main types of electronic tax receipts include:
- Electronic Tax Credit Invoice
- Electronic Consumer Invoice
- Electronic Debit Note
- Electronic Credit Note
- Electronic Purchase Receipt
- Electronic Receipt for Minor Expenses
- Electronic Receipt for Special Regimes
- Electronic Government Receipt
- Electronic Export Receipt
- Electronic Receipt for Foreign Payments
Requirements to Become an Issuer of Electronic Tax Receipts in the Dominican Republic
To issue electronic tax receipts (e-CF) in the Dominican Republic, taxpayers must meet several requirements established by the DGII. These requirements ensure that the electronic invoicing process is secure, legally compliant, and aligned with current regulations. Key requirements include:
- Registration with the National Taxpayer Registry (RNC).
- Up-to-date tax obligations and formal duties.
- Authorization from the DGII to issue tax receipts.
- Possession of a valid digital certificate for tax processes, issued by a recognized certification entity.
- Use of an electronic invoicing system that meets DGII’s technical standards.
- Completion of the Authorization Request Form.
- Successful completion of the certification process to begin issuing e-CF.
- Compliance with the provisions of General Rule No. 06-2018 on tax receipts.
EDICOM’s Global Electronic Invoicing Platform
EDICOM is a global leader in electronic invoicing and tax compliance solutions. Its global platform enables companies to automate the issuance, validation, receipt, and archiving of Electronic Tax Receipts (e-CF) in accordance with the standards set by the DGII in the Dominican Republic.
EDICOM’s solution integrates seamlessly with enterprise resource planning (ERP) systems, allowing for the automatic issuance of e-CF, validation with the DGII, and efficient management of the various types of e-CF required by regulation. It also offers secure electronic archiving services, ensuring document preservation for the legally required period under integrity and traceability standards. Thanks to its scalable design, the platform helps companies meet their tax obligations both in the Dominican Republic and globally, supporting efficient operations aligned with the tax requirements of each country.
