Electronic invoicing in the Dominican Republic is becoming mandatory for every business that issues tax receipts. Under Law 32-23, the tax authority (DGII, the Dirección General de Impuestos Internos) is moving all companies from the traditional NCF receipt to the electronic fiscal receipt, the e-CF, and the 2026 schedule is in its final stretch. If you run a company in the Dominican Republic, or a foreign company with a local subsidiary or a point of sale there, this guide explains what changes, which dates the DGII has published and what your billing software must be able to do.
What an e-CF is, and how it differs from the classic NCF
An NCF (número de comprobante fiscal) is the fiscal sequence number every Dominican invoice carries. The e-CF is its electronic version. According to the DGII, it was created by General Rule 05-2019 and may only be issued by taxpayers the DGII has authorized in advance.
In practice, the difference is this: with paper NCFs, a business printed the invoice and reported it to the DGII later. With e-CF, each invoice is a signed digital document that travels to the DGII as it is issued. A system that only prints a receipt is no longer enough; it has to sign, send and keep every document.
The e-CF types listed by the DGII are:
- Tax Credit Invoice (type 31), used when the buyer is a business with a tax ID (RNC)
- Consumer Invoice (type 32), used for final consumers
- Debit Note (type 33) and Credit Note (type 34)
- Purchases (41), Minor Expenses (43), Special Regimes (44) and Government (45)
The DGII dates for 2026
In a notice published on 26 August 2026, the DGII announced:
- Large Local and Medium taxpayers: their paper-era "B" receipt sequences remain valid until 31 October 2026. From 1 November 2026 they must issue only electronic invoices ("E" sequences). "B" receipts remain only for a declared contingency.
- Small, Micro and Unclassified taxpayers: their extension to implement electronic invoicing ends on 15 November 2026.
Each company's group is set by the DGII; the lists of taxpayers required to implement are on its site. Dates can change with new rules, so always confirm them at the official source and with your local accountant.
Three ways to issue e-CF
The DGII's electronic invoicing page describes three routes:
- The DGII's free invoicing tool (Facturador Gratuito). An online tool aimed at independent professionals, individuals and small businesses with no billing system, requested through the DGII's online office (OFV). It suits low volumes where invoices do not need to connect to inventory or a register. See the Facturador Gratuito page.
- An authorized service provider. A company certified by the DGII that signs, sends and receives e-CFs on your behalf. Your software passes it the invoice data and the provider handles the rest. The DGII publishes the list of authorized providers.
- Your own certified system. Your company certifies directly as an electronic issuer with its own software. It needs an active RNC, a digital certificate for tax procedures, an application through the OFV and the DGII's technical certification process.
For most companies, and especially for foreign groups whose main ERP was not built for Dominican rules, the second route is the practical one: keep the system you use and connect it to an authorized provider.
What your billing system must handle
Having "e-invoicing" switched on is not the goal; keeping daily operations running is. Check that your system can:
- Issue the right e-CF type for each customer: tax credit invoices for businesses with an RNC, consumer invoices otherwise, credit notes for returns.
- Calculate ITBIS correctly. ITBIS is the Dominican value-added tax; the system must handle taxed and exempt items line by line.
- Send each receipt automatically, directly or through the provider, and show whether the DGII accepted or rejected it.
- Store each receipt and its response so it can be found later in an audit or a dispute.
- Deliver the invoice the way the customer needs it: printed at the register, by email or by WhatsApp, which is how many Dominican customers prefer to receive documents.
- Keep working when the internet drops, following the DGII's contingency rules, without stopping sales.
- Receive e-CFs from suppliers, because purchases will also arrive as electronic receipts.
- Feed the usual tax reports (such as the 606 purchases and 607 sales reports) with clean data your accountant can review.
If your register, inventory and invoicing live in separate programs, this is the time to connect them. As we covered in custom vs. off-the-shelf software, you often do not need to replace everything; you add the missing piece.
Common mistakes during the switch
- Waiting until the last week. Certification has steps and tests; it is not a switch you flip in a day.
- Changing systems and losing history. Before migrating, make sure customers, products and past invoices come with you.
- Thinking only about sales invoices. Credit notes, purchases and minor expenses count too.
- Forgetting the team. Cashiers and sales staff need to know what to do when a receipt is rejected or the connection fails.
- Skipping the accountant. This article is general guidance, not tax advice. For your specific case, talk to a Dominican accountant or tax adviser.
Where to start this week
- Confirm on the DGII site which group your company is in and its deadline.
- List everything that produces an invoice today: register, credit sales, quotes, orders that arrive by WhatsApp or from an online store.
- Choose a route: the free tool, an authorized provider or your own certified system.
- If you already have software, ask whether it can connect to an authorized provider. If it cannot, plan its replacement.
- Test with real invoices well before the deadline, not on the day.
Get your system ready with us
Ciguabit builds invoicing software and point-of-sale and inventory systems ready to issue e-CF through a DGII-authorized provider, and connects your custom software so invoices go out from the tools your team already uses. Tell us how you invoice today and we will send you a free quote within 24 business hours.
