Dominican Republic e-CF e-invoicing update

Last wave for mandatory e-invoicing confirmed Nov 2026

The General Directorate of Internal Taxes ‘DGII’ has confirmed that large and mid-sized taxpayers will be obliged to use mandatory e-receipts from 1 November 2026.

The scheduled 15 May 2026 deadline for the third wave of e-invoicing mandated has been extended to 15 November 2026. This affects small businesses. But this may be delayed further.

Jan 2026: Large taxpayer wave of mandatory e-invoicing completed

Following the passing of a Bill to mandate e-CF e-invoices,  the Dominican Republic’s General Directorate of Internal Taxes (Dirección General de Impuestos Internos (DGII) has confirmed all large taxpayers should now adopted e-invoicing since 31 December 2025.

The third wave, for small businesses, was due 15 May 2026 – but now 15 November.

Dominican Republic’s e-invoicing system is similar to Chile’s. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

How to issue a e-CF e-invoice in Dominican Republic?

The following procedures should be followed:

• The taxpayer registers with DGII on the National Register of Taxpayers if not already
• Appoint a certified invoice service outsources
• Draft e-invoices are first produced in XML for dispatch to DGII.
• Be prepared to print invoices when the customer is not themselves registered as a recipient with DGII in the e-CF portal.

Which documents must be submitted to e-CF?

The DGII requires the following documents to be processed through the e-CF system:

Tax Credit Invoice (Type 31)

• Consumption Invoice (Type 32)
• Debit Note (Type 33)
• Credit Note (Type 34)
• Purchase Invoice (Type 41)
• Minor Expenses Invoice (Type 43)
• Special Regimes Invoice (Type 44)
• Governmental Invoice (Type 45)
• Exportation Invoice (Type 46)
• Payments Abroad ​​Invoice (Type 47)

Central and South America e-invoicing