- The requirement covers every taxpayer with an active RNC.
- Small, micro and unclassified taxpayers must issue e-CF from November 15, 2026.
- Non-compliance can lead to fines of 5 to 50 minimum wages.
- Part of the implementation cost can be recovered as a tax credit.
What is electronic invoicing?
The electronic tax receipt (e-CF) replaces the paper invoice. It has the same legal validity, and the DGII receives and validates it in real time. Law 32-23 on Electronic Invoicing set staggered deadlines according to each taxpayer’s size.
For your company, every sale must be recorded in a system that can generate the e-CF, sign it digitally and send it to the DGII. Your customers receive a receipt they can verify online.
Who must comply, and when?
| Taxpayer type | Deadline |
|---|---|
| Large national taxpayers | May 2024 |
| Large local and medium taxpayers | May 2025 |
| Small, micro and unclassified taxpayers | November 15, 2026 |
If you are not sure which group your company belongs to, check the DGII Virtual Office or ask your accountant.
What happens if you don’t comply?
Law 32-23 sets fines of 5 to 50 minimum wages for failing to issue electronic tax receipts when required. A last-minute rollout also tends to cause receipt errors, billing delays and customer complaints.
Tax credit: how much you can recover
The law offers an incentive to offset part of the implementation cost: up to RD$75,000 for small taxpayers and up to RD$25,000 for micro-businesses and unclassified taxpayers. Keep the invoices for the investment and review with your accountant how to apply it.
Three ways to issue e-CF
| Option | Best when… | Keep in mind |
|---|---|---|
| DGII free invoicing tool | You issue few invoices per month. | It is manual and does not connect to your inventory or accounting. |
| Authorized service provider | You want to start quickly with a certified system. | It has a monthly cost; check whether it integrates with your current systems. |
| Your own certified system | You already have a sales system or custom ERP. | It requires development and completing the DGII certification. |
Steps to implement it
- Confirm your classification and deadline in the DGII Virtual Office.
- Review how many invoices you issue, from where and with which system.
- Choose how to issue: free tool, authorized provider or your own system.
- Obtain the digital certificate for tax procedures.
- Complete the DGII authorization and testing process.
- Connect invoicing with your accounting and inventory, and train your team.
Not sure which option fits your company?
Let’s talkCommon mistakes
- Waiting until the last weeks: certification and testing take time.
- Choosing a tool that doesn’t connect to inventory or accounting, and ending up recording everything twice.
- Not updating customer data (RNC or ID), which causes rejected receipts.
- Not training the people who invoice every day.
Frequently asked questions
Will there be another electronic invoicing extension?
The DGII already granted a six-month extension, from May 15 to November 15, 2026. There is no guarantee of further extensions; the prudent approach is to plan to comply by the current date.
Can I keep using my current invoicing system?
Yes, if it is adapted to issue e-CF and certified by the DGII, or if it connects to an authorized provider. Review it early, because adjustments and testing can take weeks.
Is the DGII free invoicing tool enough?
It can be if you issue few invoices. If you sell daily or manage inventory, an integrated system avoids recording each sale twice.
What do I need to get started?
An active RNC, access to the DGII Virtual Office, a digital certificate for tax procedures and the tool you will use to issue receipts.