Skip links

Dominican Republic e-CF mandatory e-invoicing 2024

3-waves mandatory e-invoicing from 2024

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 issued new guidance on the rollout of the new regime.

The 2024-26 timetable is:

  • 2024:Large national companies in 3 waves
    • 15 January, 15 March and 15 May 2024 Local Large Taxpayers;
  • 15 May 2026 – Small enterprises

E-invoicing or Electronic Tax Receipts (e-CF’s) is currently voluntary following the 2019 launch of the process, DGII completed a pilot with ten large taxpayers in early 2020. It covers B2B and B2G transactions.

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


Get our latest news right in your mailbox