---
title: "Electronic invoicing in the Dominican Republic: a guide"
description: "If your business is small or micro, you have until November 15, 2026 to issue electronic invoices. Here is how to comply."
canonical: "https://timbro.do/en/guias/facturacion-electronica-republica-dominicana/"
---

# Electronic invoicing in the Dominican Republic

If your business is small, micro, or unclassified, you have until November 15, 2026 to issue electronic invoices. Here is what the DGII asks for and how to comply

Gustavo Valverde · Updated October 17, 2026

## In this guide

1. [When your deadline is](https://timbro.do/en/guias/facturacion-electronica-republica-dominicana/#when-your-deadline-is)
2. [What an electronic invoice is](https://timbro.do/en/guias/facturacion-electronica-republica-dominicana/#what-an-electronic-invoice-is)
3. [The e-CF types](https://timbro.do/en/guias/facturacion-electronica-republica-dominicana/#the-e-cf-types)
4. [How the DGII authorizes your business](https://timbro.do/en/guias/facturacion-electronica-republica-dominicana/#how-the-dgii-authorizes-your-business)
5. [What it costs](https://timbro.do/en/guias/facturacion-electronica-republica-dominicana/#what-it-costs)
6. [How we do it at Timbro](https://timbro.do/en/guias/facturacion-electronica-republica-dominicana/#how-we-do-it-at-timbro)
7. [Frequently asked questions](https://timbro.do/en/guias/facturacion-electronica-republica-dominicana/#preguntas-frecuentes)

## When your deadline is

With [Ley 32-23](https://dgii.gov.do/transparencia/baseLegal/Documents/Leyes/Ley%2032-23.pdf), of May 16, 2023, electronic invoicing became mandatory nationwide. Each business has a deadline based on the classification the DGII, the Dominican tax authority, gives it:

| DGII classification              | Deadline                                      |
| -------------------------------- | --------------------------------------------- |
| Large national taxpayers         | Between January 15 and May 15, 2024, by group |
| Large local and medium taxpayers | October 31, 2026                              |
| Small, micro, and unclassified   | November 15, 2026                             |

For small, micro, and unclassified businesses, the deadline was May 15, 2026. The DGII extended it by six months for everyone, with no request needed, in its [notice of May 6, 2026](https://www.dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/06-26.pdf).

Large local and medium taxpayers can use their B-series receipts until October 31, 2026. From November 1 they issue only electronic invoices, except during a contingency, as the [DGII notice of August 26, 2026](https://dgii.gov.do/noticias/Paginas/DGII-informa-emision-exclusiva-de-facturas-electronicas-para-Grandes-Locales-y-Medianos-contribuyentes-desde-noviembre.aspx) explains.

To find your business’s group, look up your RNC in the [lists of required taxpayers](https://dgii.gov.do/cicloContribuyente/facturacion/comprobantesFiscalesElectronicosE-CF/Paginas/Listados-contribuyentes-obligados-implementar-facturacion-electronica.aspx). If you are on none of them, your deadline is the one for small, micro, and unclassified businesses.

## What an electronic invoice is

An electronic invoice, which the DGII calls an e-CF (comprobante fiscal electrónico), is your invoice as an XML file signed with your digital certificate. Your system sends it to the DGII for validation. It has the same legal standing as a paper invoice.

If your customer also issues electronic invoices, they receive it in their system and can accept or reject it. If not, you give them a printed representation with a QR code they can use to check the invoice with the DGII.

## The e-CF types

There are 10 types, and each one matches a receipt you already know. The DGII defines them in its [e-CF technical report](https://dgii.gov.do/cicloContribuyente/facturacion/comprobantesFiscalesElectronicosE-CF/Documentacin%20sobre%20eCF/Informe%20y%20Descripci%C3%B3n%20T%C3%A9cnica/Informe%20T%C3%A9cnico%20e-CF%20v1.0.pdf).

| Type | Name in Spanish                                   | When it is used                                                              |
| ---- | ------------------------------------------------- | ---------------------------------------------------------------------------- |
| E31  | Factura de crédito fiscal electrónica             | When you sell to a buyer who needs to support costs, expenses, or tax credit |
| E32  | Factura de consumo electrónica                    | When you sell to a final consumer                                            |
| E33  | Nota de débito electrónica                        | When you charge something after invoicing, such as late interest or freight  |
| E34  | Nota de crédito electrónica                       | When you correct or cancel an invoice, accept a return, or give a discount   |
| E41  | Comprobante electrónico de compras                | When you buy from someone who is not registered as a taxpayer                |
| E43  | Comprobante electrónico para gastos menores       | When you support your staff’s expenses, such as fares, parking, or tolls     |
| E44  | Comprobante electrónico para regímenes especiales | When you sell free of ITBIS or ISC to a buyer under a special tax regime     |
| E45  | Comprobante electrónico gubernamental             | When you sell to the government or a public institution                      |
| E46  | Comprobante electrónico para exportaciones        | When you sell goods outside the country                                      |
| E47  | Comprobante electrónico para pagos al exterior    | When you pay a non-resident and withhold their income tax                    |

Every invoice carries a 13-character number, the e-NCF: the letter E, the two digits of the type, and a 10-digit sequence. For example, E310000000001 is the first tax-credit invoice in a sequence. The DGII authorizes your sequences, and each one expires on December 31 of the year after it was authorized.

Consumer invoices under RD$250,000 are not sent in full. Your system sends the DGII a summary and keeps the whole invoice, as the [technical description of the DGII’s services](https://dgii.gov.do/cicloContribuyente/facturacion/comprobantesFiscalesElectronicosE-CF/Documentacin%20sobre%20eCF/Informe%20y%20Descripci%C3%B3n%20T%C3%A9cnica/Descripcion%20Tecnica%20Servicios%20DGII.pdf) sets out. From RD$250,000 up, they are sent in full like any other.

An accepted invoice cannot be deleted or changed. If you made a mistake, you correct it with a credit or debit note that references the original. Watch the timing on returns: if the credit note comes more than 30 days after the sale, it refunds only the price of the goods. The ITBIS on that sale is no longer refunded.

## How the DGII authorizes your business

Before you can issue, the DGII has to authorize your business as an electronic issuer. There are three steps: the application, the tests, and the authorization.

### What you need

This is what the [DGII’s guide to certifying with a provider](https://dgii.gov.do/cicloContribuyente/facturacion/comprobantesFiscalesElectronicosE-CF/Documentacin%20sobre%20eCF/Documentaciones%20Proceso%20de%20Certificaci%C3%B3n%20FE/Proceso-Certificacion-EmisorElectronico-Proveedor-Servicios-FECertificado.pdf) asks for:

- Registration in the RNC, with your DGII obligations up to date.
- Oficina Virtual access, for the business and for its representative.
- Authorization to issue tax receipts.
- A digital certificate for tax procedures in the representative’s name. A certification entity authorized by INDOTEL sells it, not the DGII.
- An electronic invoicing system.

### 1. The application

In the Oficina Virtual, under Solicitudes, you fill in form FI-GDF-016 to become an electronic issuer. If everything is in order, the DGII sends you the user and password for its certification portal through the same Oficina Virtual.

### 2. The tests

In the certification portal you generate your application file, an XML document you sign with your certificate. The DGII checks that your RNC is active, that the representative is the one it has on record, and that the signature is valid.

Next, your system issues test invoices that resemble your real sales, and the DGII validates them. Once they pass, you register the addresses where you will receive invoices, and you sign a sworn statement that you ran the tests without irregularities.

### 3. The authorization

Once the tests pass and the statement is accepted, the DGII authorizes you and turns on the electronic invoicing menu in the Oficina Virtual. From there you can delegate permissions, declare a contingency if your system fails, and look up the invoices you issue and receive.

## What it costs

The DGII does not charge to authorize you. What you pay depends on how you will issue, and Ley 32-23 allows three ways:

- **The DGII’s Facturador Gratuito.** It is free, and you issue each invoice in the DGII’s tool from your computer. It is for businesses without an invoicing system that issue up to 150 invoices a month and have not been authorized with another system before. You request it with form FI-GDF-018, as the [DGII’s electronic invoicing guide](https://dgii.gov.do/publicacionesOficiales/bibliotecaVirtual/contribuyentes/facturacion/Documents/Facturaci%C3%B3n%20Electr%C3%B3nica/6%20Guia%20Facturacion%20Electronica.pdf) explains. If you choose this route, the DGII gives you the digital certificate free for one year, as it [announced on August 17, 2026](https://dgii.gov.do/noticias/Paginas/DGII-logra-recepcion-mas-2000-millones-Comprobantes-Fiscales-Electronicos.aspx).
- **A certified service provider.** You pay for its service, and your sales system sends it each invoice. The DGII publishes the [list of certified providers](https://dgii.gov.do/cicloContribuyente/facturacion/comprobantesFiscalesElectronicosE-CF/Paginas/Proveedores-servicios-FE-autorizados.aspx).
- **Your own system.** You pay for the development and certify it through the DGII’s 15-step [full process](https://dgii.gov.do/cicloContribuyente/facturacion/comprobantesFiscalesElectronicosE-CF/Documentacin%20sobre%20eCF/Documentaciones%20Proceso%20de%20Certificaci%C3%B3n%20FE/Proceso%20de%20Certificacion%20para%20ser%20Emisor%20Electronico.pdf).

With the other two, the digital certificate is paid separately, and each entity sets its own price.

Ley 32-23 also gives a tax credit of RD$200,000 to medium taxpayers, RD$75,000 to small ones, and RD$25,000 to micro and unclassified businesses authorized as issuers before their original deadline (articles 39 and 41). For small, micro, and unclassified businesses, that date was May 15, 2026, so a business authorized during the extension no longer qualifies. Facturador Gratuito users do not qualify either, as the DGII clarifies in its [help community](https://ayuda.dgii.gov.do/conversations/discusiones/incentivo-por-implementacion-facturacion-electronica/69ef816b21085572e4d9c6cb). The DGII will publish how to claim it in a notice. For large national taxpayers it already has, in [notice 05-25](https://www.dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2025/05-25.pdf).

## How we do it at Timbro

Timbro belongs to INDEXA SRL, which the DGII certified as an electronic invoicing provider on November 8, 2021 and which appears on its [list of authorized providers](https://dgii.gov.do/cicloContribuyente/facturacion/comprobantesFiscalesElectronicosE-CF/Paginas/Proveedores-servicios-FE-autorizados.aspx).

- In Portal Timbro you see each step of your DGII certification and where it stands.
- You sign the application file and the sworn statement in Portal Timbro, from any computer. The DGII’s signing tool only runs on Windows.
- We issue the test invoices the DGII asks for.
- You upload your digital certificate to Portal Timbro, and we sign your invoices with it.
- Your sales system sends us each sale, we send the invoice to the DGII, and your customer receives it by email.
- Your suppliers’ invoices arrive in Portal Timbro, where you can accept or reject them.

Invoicing with Timbro is free until December 31, 2026, and from 2027 you pay according to the invoices you issue. You can see how it works on [Electronic invoicing](https://timbro.do/en/facturacion-electronica/) and the plans on [Pricing](https://timbro.do/en/precios/).

## Frequently asked questions

### My business is new. What is my deadline?

It depends on how long remains until the deadline for the group the DGII places your business in. If more than 120 days remain when you register, your group's deadline applies. If fewer remain, or the date has already passed, you have up to 120 days from your RNC registration to start issuing electronic invoices.

### What happens if I do not issue electronic invoices after my deadline?

Ley 32-23 allows paper invoices only during a contingency. After your deadline, not issuing electronic invoices is a tax infraction the DGII can penalize (Ley 32-23, articles 26 and 27).

### How long do I have to keep electronic invoices?

You have to keep the electronic invoices you issue and the ones you receive (Ley 32-23, article 13). For consumer invoices, the DGII asks you to keep them for 10 years in electronic form.