Dominican Republic

DO

Law 32-23 makes the DGII's electronic fiscal receipt (e-CF) system compulsory for every taxpayer, phased by taxpayer size; e-CF are signed XML documents with DGII-assigned e-NCF numbers, and Peppol is not part of the national system.

Guide reviewed .

Invoicing and electronic documents

Comprobantes Fiscales Electrónicos (e-CF)

The DGII's national electronic invoicing system. Issuers authorised and certified by the DGII exchange e-CF in a standard format. It covers all sales, including consumer and government sales, and is separate from Peppol.

DGII e-CF XML v1.0 schemas, digitally signed; types 31 to 47 and supporting messages for receipt acknowledgement, commercial approval and cancellation · Official source: DGII · e-CF technical documentation

e-NCF and e-CF document types

Each e-CF carries an e-NCF number from a DGII-authorised sequence (type "E"; paper sequences are type "B"). The types are 31 tax-credit invoice, 32 consumer invoice, 33 debit note, 34 credit note, 41 purchases, 43 minor expenses, 44 special regimes, 45 government, 46 exports and 47 payments abroad.

e-CF XML with e-NCF identifier · Official source: DGII · e-CF format specification v1.0

Facturador Gratuito

A free DGII web tool for professionals, individuals and micro, small and medium businesses that have no invoicing system of their own. It is one of the three routes allowed under article 12 of Law 32-23, beside in-house systems and DGII-authorised service providers.

DGII web portal issuing e-CF · Official source: DGII · Facturador Gratuito

The Dominican system is a national model run by the DGII, not a Peppol network: an issuer must be authorised and certified by the DGII, sign each e-CF with a digital certificate, and use e-NCF numbers from DGII sequences. Check which size group the taxpayer is in on the DGII list of obliged taxpayers; the deadline and the end of paper "B" sequences depend on it.

Choose one of the three routes the law allows: an in-house system, a DGII-authorised provider or the free Facturador Gratuito. A Peppol invoice to or from a Dominican business does not replace the e-CF; the domestic tax document must still be issued through the DGII system.

Timeline

  1. Law 32-23 promulgated

    The Electronic Invoicing Law was promulgated; the implementation periods in article 37 run from its entry into force.

    Official source: DGII · taxpayers obliged to implement electronic invoicing
  2. Deadline for large national taxpayers

    The third and last group of Grandes Contribuyentes Nacionales had to issue e-CF; the first two groups started on 15 January and 15 March 2024.

    Official source: DGII · notice 08-23, schedule for large national taxpayers
  3. Deadline for large local and medium taxpayers

    The DGII granted a six-month extension to taxpayers in this group that had filed the electronic issuer application.

    Official source: DGII · notice 12-25, extension for large local and medium taxpayers
  4. Paper sequences expire for large national taxpayers

    Type "B" sequences of Grandes Contribuyentes Nacionales were treated as expired from this date; they must issue only type "E" e-CF.

    Official source: DGII · notice 25-25, exclusive e-CF for large national taxpayers
  5. Upcoming at review

    Exclusive e-CF for large local and medium taxpayers

    Announced. From this date the group may issue only e-CF, except in a declared contingency.

    Official source: DGII · notice 17-26, exclusive e-CF for large local and medium taxpayers
  6. Upcoming at review

    Extended deadline for small, micro and unclassified taxpayers

    Announced. The six-month extension of the 15 May 2026 deadline ends.

    Official source: DGII · notice 06-26, extension for small, micro and unclassified taxpayers

Peppol in Dominican Republic

Directory participants
Not recorded
Document families
Not recorded

Peppol Authority: OpenPeppol.

Peppol Directory data as of .

How to read these numbers

Documents on Peppol

No document-support data has been published for this country.

Registrations over time

No registration history has been published for this country.

Registration dates in the current Directory snapshot.

Participants

No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.