Source: https://rivet.global/blog/dominican-republic-e-cf-electronic-invoicing-rollout
Published: 2026-10-06 · Updated: 2026-10-06 · By William Sunjo M.

# Dominican Republic e-CF: the electronic invoicing rollout under Law 32-23

The Dominican Republic is moving all taxpayers to electronic fiscal receipts (e-CF) under Law 32-23, phased by size. What changes, and exports.

## Key takeaways

- Law 32-23 makes electronic fiscal receipts (e-CF) mandatory for taxpayers in the Dominican Republic, replacing printed NCF sequences.
- The rollout is phased by taxpayer size, with large taxpayers first and small and micro businesses in the final phase in 2026.
- e-CFs are validated with the DGII and carry a security code.
- Export invoices use the e-CF type for exports.

A Santo Domingo cigar exporter has printed invoices with NCF sequences authorised by the DGII for years. Under Law 32-23, it now issues electronic fiscal receipts instead: XML documents, digitally signed and validated with the DGII. Its US and German buyers receive a PDF with a QR code. The change sits in the back office; the buyers barely notice.

## Law 32-23

The Dominican Republic's electronic invoicing law, Law 32-23, makes electronic fiscal receipts (comprobantes fiscales electrónicos, e-CF) mandatory, replacing printed NCF sequences. The rollout runs in phases set by the DGII:

- large taxpayers first,
- medium taxpayers next,
- small and micro businesses in the final phase, in 2026.

Check your company's classification and deadline with the DGII.

## How e-CF works

An e-CF is an XML document in the DGII's format, signed with a digital certificate and sent for validation. Each validated e-CF carries a security code and can be printed or sent as a PDF with a QR code. Companies issue them through their own certified system, through an authorised provider, or, for smaller taxpayers, through the DGII's free invoicing tool.

## Export invoices

Exporters issue the e-CF type for exports to foreign buyers. It identifies the buyer and can be in dollars. Exports are generally zero-rated for ITBIS, with the customs export records supporting the treatment.

## What to do

1. Confirm your phase and deadline.
2. Choose how you will issue e-CFs: own system, provider or DGII tool.
3. Obtain the digital certificate.
4. Test the export e-CF type before your next export invoice.

## The payment side

e-CF changes invoices, not payments. US and European buyers still pay by international transfer to Dominican accounts, which can be slow. US account details let US buyers pay by ACH; euro details let European buyers pay by SEPA.

## Where Rivet fits

Rivet does not issue e-CFs. A Rivet business account accepts registered companies after verification, including Dominican companies, with US account details on every plan and euro and sterling details from the Growth plan, and payouts in 120+ countries. Rivet is not a bank; regulated partner institutions hold the funds.

## Questions

### What is an e-CF?

A comprobante fiscal electrónico: an electronic fiscal receipt issued in a set XML format, signed digitally and validated with the DGII.

### When must my company use e-CF?

It depends on your size classification under Law 32-23 and DGII rules. Large taxpayers came first, medium next, and small and micro businesses in the final phase.

### Is there an e-CF type for exports?

Yes. The DGII defines e-CF types, including one for exports.

### Can I issue e-CFs myself?

Through your own certified system, an authorised provider, or the DGII's free invoicing option for smaller taxpayers.