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Dominican Republic e-invoicing
Americas · Clearance (DGII validation)
Last updated September 21, 2026
Clearance under Ley 32-23: each e-CF is signed, sent to the DGII for validation (track-id) and only then valid. About 190 authorised e-invoicing providers, plus a free DGII facturador for small issuers. Large local and medium taxpayers may issue only e-CF from 1 Nov 2026; type-B paper sequences expire 31 Oct 2026; the final small/micro deadline is 15 Nov 2026.
Live now
Se aplica a
B2B, B2C, B2G
November 15, 2026
Próximo plazo de fase
Small/micro must issue e-CF by 15 Nov 2026
¿Me aplica?
Dos preguntas. La regla del establecimiento permanente es donde la mayoría de las empresas extranjeras se equivocan.
Roughly how big is the business?
Is your business established in the Dominican Republic – a company, branch, or fixed establishment there?
Not in scope for the Dominican Republic
With no establishment and no RNC registration, the e-CF mandate does not reach you. Selling into the country from abroad stays outside it – the importer of record handles the local documents. Revisit if you set up locally or register with the DGII.
RNC-registered – the calendar reaches you too
Ley 32-23 works off your DGII taxpayer classification, not your place of incorporation – a foreign business with an RNC falls into a segment like any local taxpayer (most foreign registrants count as unclassified, deadline 15 Nov 2026). Confirm your segment with the DGII rather than assuming you are outside.
In scope – your deadline is 15 Nov 2026
Small, micro and unclassified taxpayers must issue e-CF by 15 Nov 2026 (extended automatically from May by Aviso 06-26). The DGII's free facturador covers low-volume issuers – certify early rather than in the November rush, because penalties apply after the deadline.
In scope – you should already be issuing e-CF
Large and medium taxpayers have been obliged since 2024–2025. From 1 Nov 2026 you may issue only e-CF – type-B paper sequences expire 31 Oct 2026. If any part of your invoicing still runs on paper contingency, close that gap now.
Fases y a quién afectan y cuándo
Una sola fecha oculta todo el despliegue. Esta es la secuencia completa.
15 May 2024
Large national taxpayers
Phased in over January–May 2024 under Ley 32-23 (Aviso 08-23).
Done
15 November 2025
Large local and medium taxpayers
The statutory date was 15 May 2025; the DGII granted extensions on application to 15 Nov 2025 (Aviso 12-25).
Done
1 November 2026
Large local and medium – e-CF only
From 1 Nov 2026 these taxpayers may issue only e-CF; type-B paper sequences expire on 31 Oct 2026 (Decreto 587-24 art. 55).
Next
15 November 2026
Small, micro and unclassified taxpayers
The final Ley 32-23 deadline, extended automatically from 15 May 2026 by Aviso 06-26. The DGII has confirmed penalties apply after this date. Other state entities were due 15 May 2026.
Next
Los datos técnicos
Las normas, el ámbito y las fechas que definen el mandato, de un vistazo.
Ámbito de operaciones
B2B, B2C, B2G
Modelo
Clearance (DGII validation)
Formatos
e-CF XML (DGII schemas)
Región
Americas
ESTADO
Live now
Ámbito
Every fiscal receipt type becomes an e-CF – signed XML validated by the DGII before it circulates. The rollout is phased by taxpayer segment under Ley 32-23: large national (2024), large local and medium (2025), then small, micro and unclassified taxpayers by 15 Nov 2026. New registrants get 120 days from registration.
Sanciones y periodo de gracia
Ley 32-23 arts. 26–27, via Código Tributario art. 257 – fines of 5 to 30 minimum salaries plus accessory sanctions. The DGII has confirmed penalties apply once the 15 Nov 2026 deadline passes.
Fuentes
Official sources checked on 21 September 2026:
Preguntas frecuentes
¿Qué es el mandato de facturación electrónica en este país?
Clearance under Ley 32-23: each e-CF is signed, sent to the DGII for validation (track-id) and only then valid. About 190 authorised e-invoicing providers, plus a free DGII facturador for small issuers. Large local and medium taxpayers may issue only e-CF from 1 Nov 2026; type-B paper sequences expire 31 Oct 2026; the final small/micro deadline is 15 Nov 2026.
¿Cuándo pasa a ser obligatoria la facturación electrónica en este país?
Status: Live now. Next key date: Small/micro must issue e-CF by 15 Nov 2026 (November 15, 2026).
¿Quién debe cumplir con la facturación electrónica en este país?
Every fiscal receipt type becomes an e-CF – signed XML validated by the DGII before it circulates. The rollout is phased by taxpayer segment under Ley 32-23: large national (2024), large local and medium (2025), then small, micro and unclassified taxpayers by 15 Nov 2026. New registrants get 120 days from registration.
¿Qué formato de factura electrónica se exige en este país?
e-CF XML (DGII schemas). Model: Clearance (DGII validation).
¿Cuáles son las sanciones por incumplimiento en este país?
Ley 32-23 arts. 26–27, via Código Tributario art. 257 – fines of 5 to 30 minimum salaries plus accessory sanctions. The DGII has confirmed penalties apply once the 15 Nov 2026 deadline passes.
Latest e-invoicing coverage – Dominican Republic
Noticias, guías y resoluciones etiquetadas para este país.
Read the full Dominican Republic guide
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