Dominican Republic e-CF e-invoicing delay

Delay to second wave of mandatory e-invoicing

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 extending by six months the second wave of e-invoicing to mid-sized tax payers.  This was scheduled for 15 May 2025, but is now scheduled for 15 November 2025.

The third wave, for small businesses, is due 15 May 2026.

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