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.

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.

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.

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.