Dominican Republic
Live since May 2024
Mandate Overview
The mandate
The Dominican Republic operates a phased mandatory e-invoicing regime managed by the Dirección General de Impuestos Internos (DGII), known as the Factura Electrónica or e-CF (Comprobante Fiscal Electrónico). Law 32-23 of May 2023 established the legal framework, with the first phase covering large taxpayers from May 15, 2024, large local taxpayers from May 15, 2025, and medium taxpayers from May 15, 2026. Small taxpayers will be onboarded through 2027. Every e-CF must be authorized by DGII through the Sistema de Facturación Electrónica before delivery to the buyer.
Timeline
Key milestones
Law 32-23 establishes legal framework for e-CF
Mandate Phase 1 — Large national taxpayers (Grandes Contribuyentes Nacionales)
Mandate Phase 2 — Large local taxpayers (Grandes Contribuyentes Locales)
Mandate Phase 3 — Medium taxpayers
Mandate Phase 4 — Small taxpayers, completing universal coverage
Flowie Coverage
How Flowie supports Dominican Republic
Flowie generates e-CF XML invoices ready for DGII clearance. Local certification partners are typically required for DGII web-service integration and the e-CF authorization-acknowledgment cycle. Phasing through 2027 means scope expands annually by taxpayer size.
FAQ
Common questions
When does the Dominican e-CF mandate apply to my company?
What is an e-CF and how is it issued?
Ready for Dominican Republic?
Flowie keeps you compliant, automatically.