Dominican Republic — DGII e-CF: universal mandate 2026

The Dominican Republic is rolling out e-CF (Comprobante Fiscal Electrónico) run by the Dirección General de Impuestos Internos (DGII) under Law 32-23 on Electronic Invoicing of 16 May 2023. The timetable schedules large enterprises on 15 May 2024, large local and medium-sized on 15 May 2025, SME generalisation on 15 May 2026. The format is XAdES-signed XML submitted in clearance via SOAP Web Services, returning a TrackId and issuing a security code mandatory on the RFCE (printed representation).

Regulatory timeline

• 2019-2022 — DGII voluntary pilot. The Dirección General de Impuestos Internos launches a voluntary Factura Electrónica program with ~700 taxpayers; XML schemas and Web Services calibration.
• 16 May 2023 — Law 32-23 on Electronic Invoicing. President Luis Abinader enacts the law making e-invoicing mandatory with a top-down schedule by company size.
• 15 May 2024 — Phase 1 large enterprises. Grandes Contribuyentes Nacionales mandatorily onboarded.
• 11 November 2024 — Decree 587-24. Implementing regulation: clarifications on schedule, e-CF (Comprobantes Fiscales Electrónicos) types, and temporary sectoral exemptions.
• 15 May 2025 — Phase 2 large local and medium. Grandes Contribuyentes Locales and Medianas Empresas mandatory.
• 15 May 2026 — Phase 3 SME and micro. Generalisation to all taxpayers registered in the RNC.

Technical schema

The format is e-CF (Comprobante Fiscal Electrónico), XML following DGII XSD schemas 1.0, XAdES-BES signed with a certificate issued by a DGII-recognised CA. Main types:

• e-CF 31 — Factura de Crédito Fiscal (B2B with ITBIS — VAT)
• e-CF 32 — Factura de Consumo (B2C)
• e-CF 33 — Nota de Débito Electrónica
• e-CF 34 — Nota de Crédito Electrónica
• e-CF 41 — Compras (purchases from non-e-CF supplier)
• e-CF 43 — Gastos Menores
• e-CF 44 — Régimen Especial
• e-CF 45 — Gubernamental (B2G)
• e-CF 46 — Exportaciones
• e-CF 47 — Pagos al Exterior

Identifiers:

• RNC: Registro Nacional del Contribuyente, 9 or 11 digits.
• NCF: Número de Comprobante Fiscal — DGII-assigned, format E310000000142 (E letter + 2-digit type + 10-digit sequence).
• TrackId: DGII identifier returned after acceptance, basis for audit trail.

<?xml version="1.0" encoding="UTF-8"?>
<ECF xmlns="https://dgii.gov.do/etrib/schemas/EcfTipoComprobante/1.0">
  <Encabezado>
    <Version>1.0</Version>
    <IdDoc>
      <TipoeCF>31</TipoeCF>
      <eNCF>E310000000142</eNCF>
      <FechaVencimientoSecuencia>2026-12-31</FechaVencimientoSecuencia>
    </IdDoc>
    <Emisor>
      <RNCEmisor>130123456</RNCEmisor>
      <RazonSocialEmisor>Ediverse Demo República Dominicana SRL</RazonSocialEmisor>
      <DireccionEmisor>Av. Winston Churchill 1099, Santo Domingo</DireccionEmisor>
    </Emisor>
    <Comprador>
      <RNCComprador>131987654</RNCComprador>
      <RazonSocialComprador>Customer Demo SRL</RazonSocialComprador>
    </Comprador>
    <Totales>
      <MontoGravadoTotal>50000.00</MontoGravadoTotal>
      <ITBIS18>9000.00</ITBIS18>
      <MontoTotal>59000.00</MontoTotal>
    </Totales>
  </Encabezado>
</ECF>

Submission flow

Real-time clearance model: the seller submits the signed e-CF to the DGII via SOAP Web Service, which validates schema, RNC, consistency and returns:

• TrackId: unique DGII submission identifier, allows status tracking.
• Aprobado / Rechazado / Aceptado Condicional: validation status.
• Código de Seguridad: derived SHA-256 code, mandatory on the printed representation (RFCE — Representación Fiscal del Comprobante Electrónico).

┌──────────────┐    ┌────────────────────┐    ┌──────────────┐
│ Seller DO    │───>│ DGII WS Reception  │───>│ Buyer DO     │
│ (signed eCF) │    │ fe.dgii.gov.do     │    │ (RFCE + QR)  │
└──────────────┘    └─────────┬──────────┘    └──────────────┘
                              │
                              ▼
                  ┌──────────────────────┐
                  │ XML validation +     │  ← TrackId +
                  │ assigns e-CF status  │     Security Code
                  └──────────────────────┘

The buyer has 5 days to accept or reject the e-CF via Web Service; absence of action constitutes tacit acceptance.

Validation

• Production Web Service: fe.dgii.gov.do.
• TesT Web Service: fe-tt.dgii.gov.do — sandbox for vendor validation.
• Certification Web Service: fe-cert.dgii.gov.do — vendor certification environment (prerequisite for production authorisation).
• Official documentation: dgii.gov.do — Facturación Electrónica, XSD schemas, examples, vendor guide.
• General Rule 06-2023: operational framework, penalties and accreditation procedure.

Common pitfalls

1. FechaVencimientoSecuencia mandatory. Each eNCF has a DGII-set expiration date (typically end of fiscal year). Emission after that date is rejected: schedule sequence renewal in advance.
2. RNC 9 digits vs 11 digits. Legal entity RNC is 9 digits; some government entities (cédula jurídica) are on 11. ERP mapping must handle both lengths.
3. 18% standard ITBIS. ITBIS rate (Dominican VAT) is 18%; 16% for certain products (yoghurts, coffee, sugars). ITBIS code distinct from ISC (Impuesto Selectivo al Consumo) which does not follow the same e-CF treatment.
4. "Aceptado Condicional" status. The DGII may accept an e-CF despite warnings that do not block emission but must be fixed on subsequent emissions. Ignoring those warnings = risk of flipping to rejection on a later similar invoice.
5. Mandatory RFCE printed representation. Even in fully electronic flow, the buyer can request the paper RFCE (with QR + Security Code). Refusing = DGII penalty.

Cross-links

• Mexico — LATAM neighbour, CFDI 4.0, pioneer clearance model.
• Colombia — DIAN UBL neighbour.
• Peru — SUNAT UBL-PE neighbour.
• Uruguay — another LATAM CFE pioneer.
• Official sources: dgii.gov.do, hacienda.gob.do, presidencia.gob.do — Law 32-23.