Electronic invoicing is no longer a “later” project in the Dominican Republic. Law 32-23 made it mandatory for every taxpayer, and the last deadlines fall in November 2026: 1 November for large local and medium taxpayers, and 15 November for small, micro and unclassified ones.
This guide explains, in plain language, what an e-CF is, which date applies to you, what receipt types exist, what you need to start and the routes to compliance. At the end you will see how to connect electronic invoicing to the system you already use, the part most guides skip.
#What an e-CF is
An e-CF (comprobante fiscal electrónico, electronic tax receipt) is the electronic version of the Dominican tax receipt. It is an XML document with the same data as an invoice (issuer, buyer, items, ITBIS, totals), signed with a digital certificate and sent to the DGII, which validates it and answers whether it accepts it.
Each e-CF carries an e-NCF, its electronic receipt number. It has 13 characters: the letter E, two digits for the receipt type and a ten-digit sequence. For example, E310000004812 is a tax credit invoice. It replaces the B series NCFs used with paper or fiscal printers.
When your system sends an e-CF, the DGII returns a TrackId to follow it, and then a status:
- Accepted: the receipt is valid.
- Conditionally accepted: it is valid, but has observations worth fixing.
- Rejected: it is not valid and has to be corrected and issued again.
- In process: the DGII is still validating it.
#When it becomes mandatory
Law 32-23 on Electronic Invoicing, enacted on 16 May 2023, set deadlines by taxpayer size. With the extensions the DGII granted, the schedule is:
| Taxpayer | Must issue only e-CF from | Source |
|---|---|---|
| Large national | 31 December 2025 (already in force) | Aviso 25-25 |
| Large local and medium | 1 November 2026 | Aviso 14-26 |
| Small, micro and unclassified | 15 November 2026 | Aviso 06-26 |
For large local and medium taxpayers, Aviso 14-26 says B series sequences are valid only until 31 October 2026. After that date they can only be used in a declared contingency.
For small, micro and unclassified taxpayers, Aviso 06-26 granted an automatic six-month extension on the original 15 May 2026 deadline, with no request needed.
Not sure which group you are in? The DGII publishes the lists of taxpayers required to adopt e-CF by group and date.
What happens if you do not comply
The DGII says non-compliance is subject to the sanctions in Law 32-23 (articles 26 to 29). Summaries from firms such as EY list fines of 5 to 30 minimum salaries and a sanction of 0.25% of the income declared in the previous period. Beyond the fine, an invalid receipt makes it hard for your customer to use the tax credit, and that shows up quickly in the business relationship.
#The e-CF types
There are ten. Most companies use three or four: tax credit, consumer and the credit and debit notes.
| Code | Type | Used for |
|---|---|---|
| 31 | Tax credit invoice | Sales to businesses that use the ITBIS as a credit |
| 32 | Consumer invoice | Sales to final consumers |
| 33 | Debit note | Increasing the amount of an issued invoice |
| 34 | Credit note | Discounts, returns or partial cancellations |
| 41 | Purchases | Purchases from informal suppliers |
| 43 | Minor expenses | Small business expenses |
| 44 | Special regimes | Sales to special-regime taxpayers |
| 45 | Government | Sales to the state |
| 46 | Exports | Sales abroad |
| 47 | Payments abroad | Payments to people or companies abroad |
One detail matters for retail: consumer invoices (type 32) under RD$250,000 are not sent to the DGII one by one. The issuer keeps them and sends a summary (RFCE). Those of RD$250,000 or more are sent in full, like any other e-CF.
#What you need to start
Before you choose a route, get these in order:
- An active RNC (tax ID) and access to the DGII Oficina Virtual.
- A digital certificate for tax procedures in the name of the person who represents the company. INDOTEL-authorized entities in the country issue it, such as Avansi or the Santo Domingo Chamber of Commerce.
- Being up to date with your tax obligations.
- A system that issues the invoices: your ERP, CRM, point of sale or your own software. If you invoice in Excel or by hand today, this is the moment to fix it.
#Three routes to compliance
1. The DGII’s free invoicing tool
The DGII offers a free online Facturador Gratuito, with a free one-year digital certificate to use it. It suits companies that issue few invoices and do not need invoicing connected to another system. The downside is that every invoice is typed into the portal: if you already invoice from an ERP or CRM, your team ends up typing everything twice.
2. An electronic invoicing service provider
Proveedores de Servicios de Facturación Electrónica are companies certified by the DGII that sign, send and store e-CF for you, and handle the certification on your behalf. The DGII keeps the list of authorized providers; in 2026 it cited about 190.
This is the most common route. Almost every provider has a portal and an API. The portal works if you invoice little. If you invoice from your own system, what you need is someone to connect that system to the provider’s API.
3. Certifying your own software
You can also build the integration with the DGII services directly and certify your software as an electronic issuer. It is more work up front, but there are no per-invoice fees and you control the whole process. It fits companies with high volume or with their own system at the centre of the operation.
Certification follows the steps the DGII describes in its certification process:
- Application in the Oficina Virtual (form FI-GDF-016).
- Test set: generate and send the test e-CF the DGII provides, and test commercial approvals and rejections.
- Simulation: issue receipts that mirror your real operations and validate the printed version, with its QR code and security code.
- Communication tests: your system’s URLs for receiving e-CF and commercial approvals.
- Sworn statement and authorization as an electronic issuer.
#How to connect e-CF to your ERP or CRM
Here is what most guides leave out. Choosing a provider is the easy part. The hard part is getting your current system, where invoices are already created, to talk to that provider or to the DGII without anyone copying data by hand.
A good integration does five things:
- Maps your data to the e-CF format. The buyer’s RNC or ID, income type, ITBIS per line, discounts, currency and payment method have to reach the XML the way the DGII expects them. This is where most rejections come from.
- Picks the right type automatically. Tax credit when the customer has an RNC and asks for it, consumer for a final consumer, a credit note for returns, without the cashier having to decide.
- Sends and tracks each receipt. It stores the e-NCF, TrackId and status on the same invoice in your system, so accounting sees it without logging into another portal.
- Handles errors. If the DGII rejects an e-CF, someone hears about it with the reason; if the service does not answer, the invoice is retried, and if the outage continues, the contingency plan applies.
- Produces the printed version with the QR and security code, to email or print at the point of sale.
Some systems already have modules: Odoo, for example, has third-party Dominican modules that connect to a provider. Others, such as SAP Business One, Microsoft Dynamics, QuickBooks, Salesforce, HubSpot or Shopify, usually need an integration built around how you invoice. And if your system is your own, the integration is built directly on it.
#Common mistakes
- Waiting until the last day. Certification includes tests the DGII reviews; it is not an afternoon’s paperwork.
- Doubling the work. Using the provider’s portal alongside the ERP works for a month; then invoiced and booked figures stop matching.
- Incomplete customer data. A mistyped RNC in your customer list becomes a rejected e-CF. Clean the data before going live.
- No contingency plan. Decide what your team does if the DGII or provider service does not respond.
#Frequently asked questions
Can I keep using my fiscal printer? B series sequences stop being valid on each group’s date, except in a declared contingency. The printer can still print the printed version, but the valid receipt is the e-CF.
Is Altamar a DGII-authorized provider? No. Altamar is a software development company: we connect your ERP, CRM or own system to a DGII-certified provider, or build the direct integration if you certify your own software.
How long does the integration take? It depends on your system and the route you choose. The best start is an assessment that sets the scope, price and dates in writing.
If you want your system to issue e-CF without changing how your team works, see how we do electronic invoicing integration or book a 30-minute call with our team.
