Dominican Republic e-Invoicing Mandate
Clearance model · e-CF validated by DGII before delivery to the buyer, phased by taxpayer size
E-invoicing is mandatory in the Dominican Republic under Ley 32-23, which phases the electronic fiscal receipt (e-CF) in by taxpayer size. Large national taxpayers went live in May 2024 and large local and medium taxpayers in November 2025, while small, micro and unclassified taxpayers now have until 15 November 2026 after an automatic six-month extension granted by the DGII.
| Status | Live |
|---|---|
| Legal basis | Ley No. 32-23 on Electronic Invoicing (in force from 16 May 2023), including Article 26 on infringements and Articles 27 to 29 on sanctions; implementing Decreto 587-24; DGII avisos setting and extending the phase deadlines, including Aviso 12-25 and Aviso 06-26. |
| Phase-in | 4 phases, 2023 to 2026 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Mandatory |
| Format | e-CF XML · DGII e-CF technical formats issued under Ley 32-23 |
| Platform | Direct web-service integration with DGII, or the free DGII invoicing tool for smaller taxpayers · Clearance (DGII validation before delivery to the buyer) |
| Penalties | Taxpayers that do not complete certification as electronic issuers by their phase deadline incur the infringements listed in Article 26 of Ley 32-23 and are sanctioned under Articles 27 to 29. |
Phase-in timeline
2023 to 2027- 2023Ley 32-23 enters into force, creating the mandatory e-CF regime and its phased calendarAll taxpayers, phased
- 2024Large national taxpayers must issue e-CFLarge national taxpayers
- 2025Large local and medium taxpayers must issue e-CF, following a six-month extension under Aviso 12-25 for taxpayers already in the implementation processLarge local and medium taxpayersToday
- 2026Small, micro and unclassified taxpayers must issue e-CF, following a six-month extension from the original May 2026 dateSmall, micro and unclassified taxpayers
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C mandatory
- Non-residents: out of scope
- e-CF XML
- DGII e-CF technical formats issued under Ley 32-23
- Direct web-service integration with DGII, or the free DGII invoicing tool for smaller taxpayers
- Real-time clearance
- 10 years
- Digital signature: required
- Storage: Any (with access)
- Taxpayers that do not complete certification as electronic issuers by their phase deadline incur the infringements listed in Article 26 of Ley 32-23 and are sanctioned under Articles 27 to 29.
- A non-certified taxpayer cannot issue valid tax receipts, so its customers cannot support deductions or ITBIS credits on those purchases.
- Suppliers to the State that are authorised electronic issuers are exempt from the 5% income tax withholding on State payments, an advantage lost by remaining non-compliant.
Full technical breakdown: Dominican Republic guide on e-Invoice.app
Is e-invoicing mandatory in Dominican Republic?
Yes. E-invoicing in Dominican Republic is mandatory for B2G, B2B, B2C transactions. Dominican Republic operates a clearance model via Direct web-service integration with DGII, or the free DGII invoicing tool for smaller taxpayers. Non-resident businesses are outside the scope of the mandate.
What are the Dominican Republic e-invoicing deadlines?
The next Dominican Republic e-invoicing deadline is 15 November 2026: Small, micro and unclassified taxpayers must issue e-CF, following a six-month extension from the original May 2026 date (Small, micro and unclassified taxpayers).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B B2C B2G | Ley 32-23 enters into force, creating the mandatory e-CF regime and its phased calendar | All taxpayers, phased | |
B2B B2C B2G | Large national taxpayers must issue e-CF | Large national taxpayers | |
B2B B2C B2G | Large local and medium taxpayers must issue e-CF, following a six-month extension under Aviso 12-25 for taxpayers already in the implementation process | Large local and medium taxpayers | |
Upcoming | B2B B2C B2G | Small, micro and unclassified taxpayers must issue e-CF, following a six-month extension from the original May 2026 date | Small, micro and unclassified taxpayers |
What format and platform does Dominican Republic require?
Dominican Republic requires e-invoices in e-CF XML (DGII e-CF technical formats issued under Ley 32-23), exchanged via Direct web-service integration with DGII, or the free DGII invoicing tool for smaller taxpayers on a real-time basis. Invoices must be retained for 10 years, with a qualified digital signature. For format specifications and implementation detail, see the full Dominican Republic technical guide on e-Invoice.app.
What are the penalties in Dominican Republic?
- Taxpayers that do not complete certification as electronic issuers by their phase deadline incur the infringements listed in Article 26 of Ley 32-23 and are sanctioned under Articles 27 to 29.
- A non-certified taxpayer cannot issue valid tax receipts, so its customers cannot support deductions or ITBIS credits on those purchases.
- Suppliers to the State that are authorised electronic issuers are exempt from the 5% income tax withholding on State payments, an advantage lost by remaining non-compliant.
What changed recently?
- DGII Aviso 06-26 automatically extended the deadline for small, micro and unclassified taxpayers by six months, from 15 May 2026 to 15 November 2026, with no application required.
- Large local and medium taxpayers came into scope after a six-month extension from the original May 2025 deadline under Aviso 12-25.
Need the full Dominican Republic compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Dominican Republic country guide on our partner site e-Invoice.app.
Dominican Republic e-invoicing guide on e-Invoice.appDominican Republic e-invoicing: frequently asked questions
How does the phased calendar classify taxpayers?
The DGII classification drives the deadline: large national taxpayers formed the first phase, large local and medium taxpayers the second, and small, micro and unclassified taxpayers the third. Taxpayers should confirm their classification in the DGII's Oficina Virtual, because it determines both the deadline and the incentives available.
Are there incentives for adopting e-CF early?
Yes. Ley 32-23 and its regulation include incentives for voluntary early adopters, and the DGII has made a free invoicing tool available for smaller taxpayers with lower transaction volumes. Authorised electronic issuers supplying the State are also exempt from the 5% income tax withholding applied to State payments.
What happens if the DGII service is unavailable when an invoice must be issued?
Ley 32-23 provides for contingency arrangements so that trade can continue when the DGII validation service or the issuer's own systems are unavailable, with the documents regularised once service is restored. The contingency procedures, e-CF type codes and consumer-receipt summary rules are covered in the detailed Dominican Republic guide on e-Invoice.app.
More detailed questions? See the full Dominican Republic guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- DGII otorga prórroga de seis meses a contribuyentes Pequeños, Micros y no clasificados para la implementación de Facturación Electrónica (Dirección General de Impuestos Internos)
- Aviso 06-26: extensión del plazo de implementación de Facturación Electrónica (Dirección General de Impuestos Internos)
- Dominican Tax Authority extends deadline for implementing Electronic Invoicing for Large Local and Medium Taxpayers (EY)
- Dominican Republic: Deadline extended for e-invoicing implementation for large and medium-sized taxpayers (Sovos)
- Electronic Invoicing in the Dominican Republic (EDICOM)
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