E-invoicing in Dominican Republic

The Dominican Republic is modernizing its tax system under Law No. 32‑23 (effective 16 May 2023), mandating electronic tax receipts (e‑CF) for all transactions. Implementation is phased by taxpayer category with full rollout expected by mid‑2026.

Invoice format

Structured XML e‑CF, signed digitally via certificate issued by INDOTEL-accredited authority; includes TrackID and e‑NCF fields.

Submission or exchange

Issuers choose DGII free tool, certified partner systems, or self-developed certified software.

Scope, model and deadlines

Post-clearance; invoice submission required after issuance; validation gives legal status.

Invoice format

XML-based e‑CF (electronic fiscal receipt) with digital signature; includes e‑NCF issued by DGII and unique TrackID.

Submission or exchange

DGII’s centralized compliance system; issuers register and submit electronically via certified provider or DGII’s free tool.

Scope, model and deadlines

Post-clearance reporting; invoices issued and then validated by DGII.

Invoice format

Same XML-based e‑CF; printed version may be acceptable with TrackID.

Submission or exchange

Issuers choose DGII free tool, certified partner systems, or self-developed certified software.

Scope, model and deadlines

Post-clearance; invoice submission required after issuance; validation gives legal status.

Earlier guidance (pending review)

Real-time e‑reporting via DGII handled as part of the e‑CF issuance and validation process. No separate VAT return required for each invoice.

Applicable transactions

Ongoing; full roll-out by May 2026.

Format

e‑CF XML data served as invoice and report.