What happens if you do not invoice electronically: penalties

Updated July 27, 2026. The penalties cited come from the Tax Code and Ley 32-23. Confirm your specific situation with the DGII.

Electronic invoicing is already mandatory for large and medium taxpayers, and the deadline for small, micro and unclassified taxpayers is November 15, 2026 after the DGII extension. When it applies to you and you do not issue Electronic Fiscal Receipts (e-CF), it is not a gray area: it is a breach with concrete consequences. If you are not sure whether it applies to you, start with when the obligation applies.

The fines

Failing to issue e-CF when required is treated as a breach of formal duties. The Tax Code (Ley 11-92) sets fines of 5 to 30 minimum wages for these breaches. The amount depends on severity and repeat offenses, and it accrues for each period the breach continues.

Accessory penalties

Beyond the fine, the DGII can apply accessory penalties:

• Suspension of concessions, privileges and prerogatives granted by the Tax Administration.
• Temporary closure of the commercial establishment.

The impact you feel right away

The most immediate consequence is not the fine: it is operational. Receipts issued outside the electronic system can be rejected. When that happens, your customer loses the right to use that receipt as ITBIS credit and as a deductible expense. In practice, a business that does not issue e-CF becomes an inconvenient supplier: its invoices are useless to the buyer.

The rule also lists other punishable conduct: issuing without authorization, lacking a digital certificate, issuing in a format other than the required XML, not preserving the Printed Representation, or not transmitting receipts to the DGII on time.

How to avoid them

Avoiding the penalties is simple: issue e-CF with certified software. The DGII even eases adoption with free digital certificates. With Mosce ERP you issue, sign and transmit each e-CF automatically, and if you need to start today you can see how to issue your first e-CF or compare the plans.

Frequently asked questions

How much are the fines for not invoicing electronically? From 5 to 30 minimum wages under the Tax Code, plus possible accessory penalties such as closure of the establishment.

Can my invoices be rejected if I do not use e-CF? Yes. A receipt issued outside the electronic system can be rejected, and your customer loses the ITBIS credit and the expense deduction.

My deadline already passed. What do I do? Get compliant as soon as possible. You need a current RNC, Virtual Office credentials, a digital certificate and software certified as an issuer.