DGII Updates e-CF: Changes to Electronic Debit and Credit Notes in 2026

The General Directorate of Internal Taxes (DGII) of the Dominican Republic has introduced an update to the XSD schemas of Electronic Fiscal Receipts (e-CF), specifically for electronic debit notes (e-CF 33) and electronic credit notes (e-CF 34).

This change is part of the ongoing evolution of the electronic invoicing system in the Dominican Republic and is relevant for companies aiming to maintain tax compliance and avoid inconsistencies in their processes.

What documents were updated?

The update applies to the following electronic documents:

e-CF 33 v1.0 – Electronic Debit Note
e-CF 34 v1.0 – Electronic Credit Note

Both documents are essential for correcting or adjusting transactions previously issued within the electronic invoicing system.

What is the change in the DGII XSD schemas?

The DGII introduced a specific modification in both schemas:

The “IncomeType” (TipoIngresos) field is now optional
Current configuration:
- minOccurs=”0″
- maxOccurs=”1″

This means that companies are no longer required to include this field when issuing electronic debit or credit notes.

Available income types (if the field is included)

If the IncomeType (TipoIngresos) field is reported, the following values can be used:

Operating income (non-financial)
Financial income
Extraordinary income
Rental income
Income from the sale of depreciable assets
Other income

Impact of the DGII update on taxpayers

In practical terms, this change has a low impact on taxpayers.

This is because electronic debit and credit notes are always generated from an electronic invoice, where the IncomeType field remains mandatory.

Therefore, this information has already been reported in the original document, avoiding significant changes to current processes.

What should companies do in response to this change?

Although the impact is limited, it is recommended to:

Ensure that the electronic invoicing system is up to date
Review integrations with the updated XSD schemas
Prevent errors or rejections during document validation with the DGII

Companies using solutions such as Microsoft Dynamics 365 Business Central should ensure their localizations are aligned with these regulatory changes.

At LLB Solutions, we help companies across Latin America quickly adapt to regulatory changes like those from the DGII, ensuring compliance without disrupting operations.

Our services include:

Electronic invoicing implementation and support
Fiscal localizations for Business Central
Updates and maintenance for regulatory changes

Do you need to adapt your system to this update?

Avoid errors, rejections, and reprocessing in your electronic invoicing.

info@llbsolutions.com | Dominican Republic

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