DGII Publishes Electronic Invoicing Contingency Guidelines in the Dominican Republic

The General Directorate of Internal Taxes (DGII) of the Dominican Republic has officially published the Electronic Invoicing Contingency Guidelines, a key document that establishes the procedures to follow when exceptional situations prevent the normal operation of the electronic invoicing system.

This guideline provides clarity on how electronic issuers must act to ensure the continuity of their tax operations without breaching current regulations.

What is Electronic Invoicing Contingency?

Electronic invoicing contingency is an exceptional status activated when a situation prevents the regular functioning of the issuance and validation cycle of electronic tax receipts (e-CF).

In such scenarios, the DGII establishes specific actions that taxpayers must follow to ensure continuity in the invoicing process and maintain tax compliance.

What is the Purpose of the Guidelines?

The purpose of the guidelines is to inform taxpayers about:

• The reasons why a contingency status may be requested.
• The authorized channels to initiate and conclude this status.
• The required actions during the contingency period.
• How to review the history of submitted requests.

Additionally, the document consolidates guidance previously established in the Guide to Becoming an Electronic Issuer, providing taxpayers with a centralized reference.

What Situations Trigger a Contingency Status?

According to the DGII, electronic issuers may enter contingency status in the following cases:

1. Lack of Connectivity

The taxpayer may generate e-CF documents offline and must submit them to the DGII within a maximum period of 72 hours.

2. Inability to Issue e-CF

In this case, the taxpayer must use authorized sequences of non-electronic tax receipts.
Subsequently, the corresponding e-CF documents that replace those non-electronic receipts must be issued within no more than 30 calendar days.
This contingency status may not exceed 15 calendar days.

3. DGII System Unavailability

When the DGII’s electronic invoicing mechanisms are unavailable, e-CF documents must be stored and submitted once communication with the authority is restored.

Are System Modifications Required?

No. The publication of these guidelines is informative in nature and does not require additional technical adjustments by taxpayers at this time.

Where Can the Guidelines Be Consulted?

The document can be accessed directly on the official DGII website under the e-CF documentation section.

Is Your Solution Prepared for Contingency Scenarios?

Although this update does not require immediate changes, having a properly configured solution is essential to respond efficiently to any unexpected situation.

At LLB Solutions, we support companies in the implementation and optimization of their Electronic Invoicing localization to ensure compliance, operational continuity, and tax peace of mind.

Contact us to ensure your system is prepared for any scenario.

info@llbsolutions.com | Localización República Dominicana