Are you required to invoice electronically? Dates and deadlines

Updated July 27, 2026. The dates and penalties cited come from the DGII and Ley 32-23. Confirm your specific situation in the DGII Virtual Office.

Electronic invoicing is no longer optional in the Dominican Republic: it is a legal obligation for nearly every taxpayer. Ley 32-23 on Electronic Invoicing set a phased calendar. Large and medium taxpayers are already required, and for small, micro and unclassified taxpayers the deadline is November 15, 2026.

When the obligation applies to you

The DGII set the deadlines based on the taxpayer classification at the time the law took effect:

For that last group, the DGII granted an automatic six-month extension: the deadline moved from May 15 to November 15, 2026. This includes MSMEs, unclassified taxpayers and liberal professionals. In short: if your business issues fiscal receipts, you are either already required or have until November 2026 to be, so it is worth getting ready now.

What an e-CF is

An e-CF is a fiscal receipt in electronic (XML) format, digitally signed and transmitted to the DGII at the moment of issuance. It replaces the paper receipt and carries the same fiscal validity. To understand how it differs from traditional NCF, see our guide on what an e-CF is.

What happens if you are not compliant yet

Failing to issue e-CF when required is a breach of formal duties. The Tax Code provides for fines of 5 to 30 minimum wages, plus accessory penalties such as suspension of concessions or closure of the premises. And there is an immediate operational consequence: receipts issued outside the electronic system can be rejected, so your customer loses the right to deduct ITBIS and the expense.

We cover this in detail in what happens if you do not invoice electronically.

How to get compliant

The DGII offers support to ease adoption, including free digital certificates and a free invoicing tool. To issue e-CF you need, at minimum:

1. To be registered in the RNC and current on your obligations.
2. Virtual Office (OFV) access credentials and authorization to issue receipts.
3. A digital certificate for Tax Procedures.
4. Invoicing software certified as an electronic issuer with the DGII.

With Mosce ERP the software is already certified: you issue, sign and transmit each e-CF in seconds, keep invoicing even when connectivity drops, and generate the 606, 607 and 608 reports from the same platform. See how to issue your first e-CF step by step, or compare the plans to get started.

Frequently asked questions

Is electronic invoicing mandatory for everyone? Yes. The Ley 32-23 calendar covers every taxpayer classification. Large and medium taxpayers are already required, and small, micro and unclassified taxpayers must comply by November 15, 2026 at the latest.

Can I keep using paper receipts? Not for transactions that require a fiscal receipt. The e-CF replaces the traditional receipt; receipts issued outside the system can be rejected.

Do I need a digital certificate? Yes. The digital certificate for Tax Procedures identifies whoever signs the e-CF. The DGII has made certificates available at no cost to ease adoption.