The e-Invoicing Mandate in the Dominican Republic: What do you need to know?
Introduction
On the 16th of May 2023, the Dominican Republic ("DR") took a major leap forward in tax modernization, with the enactment of Law 32-23 ("the Law"), which formally establishes a mandatory electronic invoicing system. Which is known locally as the Electronic Tax Receipt (Comprobante Fiscal Electrónico, or e-CF). Spearheaded by the Dirección General de Impuestos Internos [General Directorate of Internal Taxes (DGII)], this reform ushers in a new digital era for tax compliance in the country. Under this legislation, all taxpayers are now required to issue electronic invoices in a standardized XML format, authenticate them with a digital signature, and submit them in real time to the Tax Authority for validation. By centralizing reporting and enforcing digital traceability, the e-CF system is designed to enhance transparency, improve fiscal efficiency, and combat tax evasion, which aligns the Dominican Republic with global best practices in e-invoicing and electronic reporting.
The Law Unveiled: The Legal Backbone of e-Invoicing in the Dominican Republic
Under the Law, the DR formally defines the Electronic Tax Invoice (e-CF) as a legally recognized digital document that serves as an official record of transactions involving the sale of goods, provision of services, transfers, or lease agreements. The e-CF must be issued, validated, and stored in a structured electronic format, and is considered to have the same legal and evidentiary value as traditional paper-invoices, as long as it satisfies essential criteria for authenticity, integrity, and legibility. The law applies broadly to all natural and legal persons, including public and private entities, as well as organizations without legal personality, provided they are domiciled in the Dominican Republic. It covers all types of operations, regardless of whether the transaction involves monetary compensation or is conducted free of charge, thereby ensuring comprehensive fiscal oversight across the full spectrum of economic activities.
Regulatory Supplements: Dominican Republic e-Invoicing
The Dominican Republic’s electronic invoicing system is anchored in a solid legal framework built on multiple regulatory instruments issued by the country’s fiscal authority, the Dirección General de Impuestos Internos. At the core of this framework is Norma General 01-20, which governs the issuance and use of the Comprobante Fiscal Electrónico (e-CF), the official name for electronic tax invoice in the country. This regulation outlines the fundamental obligations for taxable person when generating and submitting electronic invoices through the Fiscal Authority’s platform.
Supporting this are Aviso 24-19 and Norma General 06-18, which define the structural standards of e-CFs, categorize the different types of electronic receipts, and specify conditions for issuing special tax documents. These rules are crucial in ensuring consistency and clarity across sectors and taxable person categories. For companies providing e-invoicing technology and services, Norma General 10-21 establishes the certification requirements that must be met to operate as an authorized electronic invoicing service provider. This guarantees the security, reliability, and interoperability of third-party platforms integrated with National platform.
Most recently, Decree 587-24 was issued as the implementing regulation for the Law, the primary legislation mandating electronic invoicing. This decree provides the operational detail necessary to bring the law into effect and aligns the country’s digital invoicing practices with international standards. Together, these regulatory instruments form a comprehensive legal ecosystem that supports the DR’s digital transformation in tax compliance. They ensure that every aspect, starting from invoice format to provider certification and taxable person responsibilities, is clearly regulated and enforceable, enabling the Authority's to maintain robust validation controls and drive transparency across the economy.
Rollout & Mandatory Deadlines
Under the Law, the Dominican Republic had adopted a phased rollout approach for the mandatory adoption of its e-invoicing system (Comprobante Fiscal Electrónico), as outlined in Article 37 of the legislation.
The first wave targeted large taxpayers (national), who were required to comply within 12 months of the law’s enactment, setting the general due date as the 18th of May 2024. To streamline onboarding, the Authority further divided this group into three sub-groups:
- Group 1: January 15, 2024
- Group 2: March 15, 2024
- Group 3: May 15, 2024
Following them, large local and medium-sized taxable persons were originally required to adopt e-invoicing by the 18th of May 2025 (within 24 months of the law’s publication). However, acknowledging some implementation challenges, the Authority issued a six-month extension, pushing the obligation date to the 15th of November 2025 for those who had already begun the compliance process.
Lastly, small, micro, and unclassified taxable persons are granted a 36-month transition period, giving them until the 18th of May 2026 to fully integrate the electronic invoicing system into their operations.
To facilitate adherence, the Fiscal Authority periodically publishes updated lists of taxpayers and their respective obligation due-dates. It also allows for extension requests under specific circumstances, particularly for those actively working toward system integration. This structured implementation strategy reflects the government’s commitment to inclusivity and capacity-building as it modernizes tax administration across all business segments.
System Infrastructure & Governance
In its push toward digital transformation and tax transparency, the DGII operates the centralized Comprobante Fiscal Electrónico (e-CF) system that governs the generation, validation, and storage of e-invoices. This system authenticates electronic invoices submitted in structured XML format, ensuring that all tax documentation adheres to national standards for traceability, auditability, and legal validity.
To accommodate varying levels of business digital maturity, the Tax Authority provides multiple channels for conformity. Taxpayers may choose to:
- Develop their own invoicing software, subject to certification for compatibility;
- Partner with DGII-authorized e-invoicing providers who offer ready-made, compliant platforms;
- Use the Tax Authority’s free invoicing tool, a simplified web-based solution designed particularly for micro and small businesses.
Regardless of the chosen method, all digital invoices must be digitally signed using a Digital Certificate for Tax Procedures, issued by certification authorities accredited by INDOTEL, the national telecommunications regulator. This cryptographic signature ensures the document’s authenticity and integrity, and all invoices must comply with the DR-defined structure and contain a QR code to enable easy verification by buyers or auditors.
Incentives for Compliance, Penalties for Non-Adherence: Driving Digital Transformation
To encourage early adoption and widespread adherence, the Law includes a set of incentives and penalties. For example, tax credits are granted to businesses that adopt Comprobante Fiscal Electrónico, with amounts ranging from DOP 25,000 for microenterprises to DOP 300,000 for larger SMEs, applicable against advance income tax, VAT, and asset tax obligations. Additionally, authorized state suppliers who issue Comprobante Fiscal Electrónico benefit from a 5% exemption on income tax withholding, easing the cash flow burden and rewarding digital adherence.
However, the law also introduces strict penalties for non-compliance. If a taxpayer issues non-compliant documents, such as expired Series B paper invoices or those with formatting issues, the Fiscal Authority is empowered to invalidate those documents and enforce fines in accordance with Articles 26 to 29 of the Law. These enforcement mechanisms reflect the government’s commitment to a fully digitized and legally secure fiscal environment, setting a precedent for future regional e-invoicing frameworks.
E-Reporting & Archiving Requirements
Unlike some tax burau like SUNAT in Peru, the DGII does not mandate a fully SUNAT-alike functionality. However, the DGII operates a similarly robust “clearance” model in which all invoices must be validated and certified in real time before they are legally issued. This ensures greater transactional transparency and control at the point of invoice issuance.
In addition to real-time validation, taxpayers are required to store all issued digital invoices for a period of 10 years, maintaining their integrity, readability, and accessibility for potential audits. To support invoice verification, the Fiscal Authority also provides a public portal that allows stakeholders to scan a QR code embedded in each invoice to confirm its authenticity and legal status.
Technical Format Standards
In the Dominican Republic, Comprobante Fiscal Electrónico must follow a standardized structured format set by the DGII. Each invoice must include a unique ID, issuance timestamp, supplier and customer RNCs, transaction details (items, prices, taxes), a digital signature, and an embedded QR code for verification. These elements ensure legal validity and system compatibility. The DGII provides official schemas and technical documentation to guide compliant implementation.
Cross-Border Considerations
Foreign suppliers are affected if they invoice Dominican entities. Contractual relationships may require e‑CF invoicing pathways. This highlights the need for compliant interoperability with the DR-National framework.
In Short
The Dominican Republic’s e‑invoicing mandate is transformative: mandatory by mid‑2026 for all taxpayers, phased, incentivized, and legally enforceable under Law 32‑23 and its implementing regulations. The DGII‑operated platform, digital signatures, structured reporting, and archiving policies create a full‑cycle e‑invoicing environment.
Taxpayer engagement is essential to meet deadlines, access fiscal incentives, and avoid sanctions.
