Dominican Republic
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.
Legal guide
B2B, B2G and B2C · electronic issuers
Mandatory, phased by taxpayer sizeUnder article 2 of Law 32-23, all natural and legal persons, public or private, and entities without legal personality domiciled in the Dominican Republic that supply goods or services must use electronic invoicing. Article 37 set deadlines of 12, 24 and 36 months from the law's entry into force for large national, large local and medium, and remaining taxpayers.
Official source: DGII · notice 14-25, deadline for remaining taxpayers and state entitiesBecoming an electronic issuer
DGII authorisation and certificationA taxpayer must be registered in the RNC, hold a digital certificate for tax processes, request authorisation through the DGII Oficina Virtual (OFV), pass the DGII certification process and comply with Norma General 06-2018. Service providers need at least three certified issuer clients.
Official source: DGII · electronic fiscal receipts (e-CF)Grandes Contribuyentes Locales y Medianos
Only e-CF from 1 November 2026Paper type "B" sequences assigned to this group are valid only until 31 October 2026, under article 55 of Regulation 587-24. After that, type "B" receipts may be used only when a contingency is declared under chapter IX of the Regulation.
Official source: DGII · notice 17-26, exclusive e-CF for large local and medium taxpayersPequeños, micro and unclassified taxpayers
Extended to 15 November 2026The DGII granted an automatic, general six-month extension from the 15 May 2026 deadline. After it expires, taxpayers that have not implemented electronic invoicing face sanctions under article 27 of Law 32-23. The DGII's June 2025 notice set the same 15 May 2026 deadline for remaining state entities; the extension notice names only small, micro and unclassified taxpayers.
Official source: DGII · notice 06-26, extension for small, micro and unclassified taxpayersB2G · suppliers to the State
Withholding relief for electronic issuersArticle 34 of Law 32-23 exempts State suppliers authorised as electronic issuers from the 5% income tax withholding on State payments, for goods or services invoiced by e-CF.
Official source: DGII · notice 08-23, schedule for large national taxpayers
Timeline
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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 -
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 -
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 -
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 - 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 - 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 numbersDocuments 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.