Country deep dive
The Dominican Republic's e-CF program began with a voluntary pilot (1 Feb-31 Dec 2019), formalized as a voluntary authorization regime by Norma General 01-2020. Ley 32-23, promulgated 16 May 2023, made e-CF mandatory on a phased timeline by DGII taxpayer-size category: Large National Taxpayers from 15 May 2024, Large Local & Medium Taxpayers from an extended 15 November 2025, and Small, Micro & Unclassified Taxpayers from an extended 15 November 2026 -- the current final wave.
On 3 September 2018, the Dirección General de Impuestos Internos (DGII) announced it would run a voluntary electronic-invoicing pilot beginning in early 2019 -- the first concrete step toward what would become Comprobante Fiscal Electrónico (e-CF), the Dominican Republic's e-invoicing regime. The pilot itself ran 1 February-31 December 2019, with 10 companies enrolled and 7 completing certification as electronic issuers.
Norma General No. 01-2020 (9 January 2020) formalized a voluntary e-CF authorization regime following the 2019 pilot -- taxpayers could opt in and become certified electronic issuers, but nothing was yet mandatory. This voluntary framework remained in place until Ley 32-23 introduced a binding mandate in 2023.
Ley núm. 32-23 was promulgated 16 May 2023 (Gaceta Oficial No. 11107, 17 May 2023) and, under its own Article 42, took effect immediately upon promulgation and publication. It establishes the mandatory e-CF (Comprobante Fiscal Electrónico) regime, the phased taxpayer-category rollout timeline (Art. 37), tax infractions (Art. 26-29), and criminal offenses (Art. 30-31) for fraud and unauthorized system access. This is the legal anchor for the Dominican Republic's entire e-invoicing mandate.
Under Ley 32-23 Article 37's 12-month deadline, Grandes Contribuyentes Nacionales (Large National Taxpayers) became required to issue e-CF from 15 May 2024 -- the first mandatory wave of the rollout. DGII's own 25 June 2024 release reported 633 taxpayers required, with 401 fully authorized and roughly 96% either certified or in process by the deadline. Large national-level state/government entities were brought into the same 15 May 2024 wave.
Ley 32-23 Article 37's original 24-month deadline set 15 May 2025 for Grandes Contribuyentes Locales y Medianos (Large Local & Medium Taxpayers). DGII's Aviso 12-25 (dated 15-16 May 2025) granted this segment a 6-month extension, moving the effective deadline to 15 November 2025. Large local/medium-level state entities followed the same extended track.
DGII's Aviso 25-25 (18 November 2025) closed a compliance loophole for the segment already mandated since 2024: from 1 January 2026, Grandes Contribuyentes Nacionales may issue e-CF (Type E) exclusively -- paper NCF vouchers (Type B) expire for this segment entirely. This is a tightening of an existing obligation's format requirements, not an expansion of who must e-invoice.
Ley 32-23 Article 37's original 36-month deadline set 15 May 2026 for Pequeños, Micros y No Clasificados (Small, Micro & Unclassified Taxpayers) -- the final rollout wave. DGII's Aviso 06-26 (6 May 2026) granted an automatic 6-month extension, moving the effective deadline to 15 November 2026, the current live target date. State/government entities at this level follow the same 36-month track. By 1 July 2026, DGII reported over 1.86 billion cumulative e-CF issued and registered electronic filers had more than tripled since January 2026, from 23,686 to 76,762.
A compliant e-CF is XML, submitted to DGII for real-time pre-validation before it is valid for the buyer -- DGII's own technical report confirms the issuer sends the XML, DGII validates it, and returns a TrackID plus one of four statuses (aceptado, aceptado condicional, rechazado, en proceso). Only a DGII-accepted e-CF supports the buyer's commercial approval or tax deduction. Digital signing requires a certificate from an INDOTEL-accredited provider under Ley 126-02. One vendor source describes the XML schema as UBL-based; DGII's own technical documentation does not itself name UBL, so this should be treated as a plausible but unconfirmed detail.
One vendor source (EDICOM) describes the XML as UBL-based; DGII's own technical report does not itself name UBL as the base standard -- treat the UBL claim as plausible but vendor-sourced only, not DGII-confirmed.
Three independent secondary sources give three different dates for Decreto 587-24 (10, 14, and 15 October 2024); this page cites October 2024 without a specific day pending direct confirmation from DGII's own PDF, which could not be machine-read in this research round.
The mandate is phased strictly by DGII's own administrative taxpayer-size classification (Gran Contribuyente Nacional, Gran Contribuyente Local, Mediano, Pequeño, Micro, No Clasificado), frozen as of Ley 32-23's 16 May 2023 effective date so no taxpayer can be reclassified to dodge a wave. No revenue-threshold figures in Dominican pesos were found publicly codifying these categories -- they are DGII's own internal register. Government/state entities follow the same wave structure as their private-sector size-equivalents (large entities in the 2024 wave, others in the final 2026 wave).
No revenue-threshold figures in Dominican pesos were found publicly defining these DGII taxpayer-size categories -- they reflect DGII's own internal administrative classification, frozen as of Ley 32-23's 16 May 2023 effective date.
A compliant e-CF moves through this sequence:
Only an e-CF DGII has returned as aceptado (or aceptado condicional) supports the recipient's commercial approval or tax deduction.
Large National Taxpayers have had a live e-CF obligation since May 2024, and since 1 January 2026 may issue e-CF exclusively -- paper vouchers no longer apply to this segment. Large Local & Medium Taxpayers followed in November 2025. The final wave -- Small, Micro & Unclassified Taxpayers -- has a current deadline of 15 November 2026, and DGII reports adoption accelerating fast in this segment even ahead of the deadline.
Your Art. 37 compliance deadline depends entirely on whether DGII classifies you as Gran Contribuyente Nacional, Gran Contribuyente Local, Mediano, Pequeño, Micro, or No Clasificado -- check your classification directly with DGII if unsure.
These categories' deadlines (15 May 2024 and 15 November 2025) have already passed -- if not yet certified, this is a live compliance gap, not a future planning item.
Register for DGII's free Facturador Gratuito tool (capped at 150 invoices/month, DGII-adjustable) or select a certified paid solution well before the deadline -- DGII reports rapid adoption growth in this segment already.
From 1 January 2026, this segment may issue e-CF exclusively -- paper Type B vouchers no longer apply, per Aviso 25-25.
Digital signing of your e-CF requires a certificate from a provider accredited under Ley 126-02 -- confirm your provider's accreditation status before relying on it.
Both later waves (Large Local & Medium, and Small/Micro/Unclassified) have already received 6-month extensions via DGII avisos -- confirm the current status of your wave's deadline rather than assuming Ley 32-23's original dates still apply.
Ley 32-23 backs the mandate with both administrative tax infractions (Art. 26-29, fines denominated in multiples of the minimum salary under the Código Tributario) and criminal offenses for e-CF fraud and unauthorized system access (Art. 30-31, carrying imprisonment).
Other countries in the same region, ordered by their next dated milestone. Each links to a full briefing.