DGII to Implement New Validations on Electronic Invoices in the Dominican Republic

The Dirección General de Impuestos Internos (DGII) has announced the implementation of new rules for Electronic Credit and Debit Notes to ensure greater transparency and control in the management of fiscal documents.

What changes does this update bring?

The updates introduce specific restrictions on the use of correction and cancellation codes:

• Codes 1 (Annuls the modified NCF), 2 (Corrects text), and 3 (Corrects amounts) must always be applied to the original e-NCF.
• A Credit Note cannot affect a Debit Note, and vice versa.
• Only Credit Notes can use code 1 (Annulment), and their value must be equal to the total amount or balance of the modified document.
• Once a document has been annulled using code 1, no additional Credit or Debit Notes related to that document will be allowed.
• Validations 3 (Amount correction) and 4 (Replacement for contingency) will apply only to documents issued from September 9, 2025, onwards.

Effective Date of the New Validations

The DGII has established that these rules will go into production on September 23, 2025.

At LLB Solutions, we help companies stay up to date with fiscal changes in the Dominican Republic and across Latin America.

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