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In October 2026, the Dominican Republic’s Directorate General of Internal Taxes (DGII) published an update to the e-CF Technical Report v1.0. This revision introduces important changes to contingency management, electronic tax receipt generation, and the operation of web services used by taxpayers.
These changes require businesses to review their electronic invoicing procedures and verify that their systems comply with the current technical guidelines. Official documentation is available on the website of the Directorate General of Internal Taxes (DGII).
DGII e-CF Technical Report: Key Changes for 2026
The e-CF Technical Report establishes the technical guidelines for implementing Electronic Tax Receipts (Comprobantes Fiscales Electrónicos, or e-CF) in the Dominican Republic. The document covers aspects such as receipt types, XML format, system-to-system communications, online queries, printed representations, and the procedures that must be followed during a contingency.
The October 2026 update modifies some of these specifications to clarify how electronic issuers must respond to service interruptions and manage certain integration processes.
What Are the Main DGII Changes in 2026?
1. Three Types of Contingencies Are Defined
Section 19, which addresses contingency operations, has been revised to distinguish three scenarios: loss of connectivity on the issuer’s side, technical inability to issue electronic receipts, and unavailability of DGII services.
Contingency Due to Issuer Connectivity Loss
When an electronic issuer does not have an Internet connection, it must generate e-CFs offline and retain receipts pending submission.
The issuer must also provide the recipient with a printed representation of the receipt containing the contingency notice specified in the technical document. Once connectivity is restored, pending e-CFs must be submitted to the DGII within a maximum of 72 hours, in accordance with the established requirements.
Contingency Due to Technical Inability to Issue e-CFs
This situation occurs when a technical failure prevents the generation of electronic receipts. During this period, the taxpayer must have authorized sequences of non-electronic tax receipts available to document transactions.
The update details the procedures for initiating and ending the contingency, replacing receipts, and meeting the conditions required for their tax validity.
Unavailability of DGII Services
This scenario occurs when the tax authority’s services required to receive or process e-CFs are unavailable, even though the issuer’s invoicing system continues to operate.
Businesses must identify the applicable contingency type and follow the corresponding procedure to manage pending transactions.
2. The Procedure for Reporting Contingencies Is Defined
The update clarifies how to register the beginning and end of a contingency caused by technical inability.
The procedure must be completed through the Virtual Office (Oficina Virtual, or OFV), following this path: Electronic Invoicing > FE Contingency, in accordance with the applicable instructions.
When the contingency ends, the date and reason for its closure must also be recorded. This step is important because the tax validity of non-electronic receipts issued during a contingency depends on the contingency having been properly reported.
To consult official resources and procedures, visit the Dominican Republic DGII website.
3. Changes to the Deadline for Replacing Non-Electronic Receipts
The new version removes the explicit 30-calendar-day deadline included in the previous version for generating and submitting replacement e-CFs after a contingency has ended.
Instead, it states that these receipts must be submitted once the contingency status has been lifted, without specifying a maximum deadline in that section.
For this reason, businesses should review their internal procedures and consult the current official documentation to confirm how to manage pending receipts and avoid delays in their regularization.
4. New Requirements for Generating Replacement e-CFs
The updated document establishes requirements for generating the electronic receipt that replaces a non-electronic receipt issued during a contingency.
The e-CF type must correspond to the equivalent type of the original receipt. In addition, the reference information section must contain the required fields:
- NCFModificado: Number of the non-electronic receipt issued during the contingency.
- FechaNCFModificado: Date the original receipt was issued, in day-month-year format.
- CodigoModificacion: Code 4, corresponding to the replacement of an NCF issued during a contingency.
For example, if the original receipt number is B0100000123 and it was issued on October 1, 2026, the reference data must correctly identify that number and its issue date, together with the corresponding modification code.
The replacement e-CF is submitted to the DGII, not to the recipient. The recipient retains the non-electronic receipt as supporting documentation for their transactions, in accordance with applicable regulations.
5. Changes to the Taxpayer Directory Lookup Web Service
Section 4.8, titled Web Service – Taxpayer Directory Lookup, has also been modified.
Previously, the service was described as a tool that returned a list of authorized electronic taxpayers and their respective URLs. The new description establishes that, in the production environment, the query is performed for a specific RNC (tax identification number) and returns the URLs for:
- Electronic tax receipt reception.
- Commercial approval.
- Authentication, when applicable.
In the precertification environment, test URLs remain available to simulate interactions with another taxpayer.
Businesses using integrations to query or download the entire directory should review their functionality and verify that it complies with the updated technical description.
How Does This Update Affect Businesses?
The changes described in the DGII e-CF Technical Report may require adjustments to internal processes and technology integrations for businesses operating in the Dominican Republic.
To reduce risks and maintain business continuity, companies should:
- Review their internal contingency procedures.
- Verify that receipts generated offline are retained and transmitted correctly.
- Validate the generation of replacement e-CFs and their reference fields.
- Confirm that contingencies are registered and closed through the appropriate channel.
- Review integrations that query DGII web services.
- Ensure that their electronic invoicing solution complies with current technical specifications.
These actions help identify potential inconsistencies and determine whether adjustments are needed in the systems used to manage electronic invoicing.
How Can Businesses Prepare for Electronic Invoicing Changes?
The update to the technical document provides an opportunity to review tax compliance processes and verify that business systems meet the applicable guidelines.
Companies using Microsoft Dynamics 365 Business Central should pay particular attention to their Dominican Republic localization, communication with DGII services, and the handling of receipts during contingencies.
Reviewing the DGII e-CF Technical Report and verifying how its requirements are implemented in business systems helps identify necessary adaptations and manage electronic invoicing processes correctly.
At LLB Solutions, we provide localization solutions for Microsoft Dynamics 365 Business Central designed to address the tax requirements of countries across Latin America.
Reviewing the DGII e-CF Technical Report helps businesses identify the adjustments needed to keep their electronic invoicing processes aligned with the technical requirements of the Dominican Republic.
Need to Review Your Dominican Republic Localization?
At LLB Solutions, we can help you explore our localization solutions for Microsoft Dynamics 365 Business Central and assess your business requirements.
Contact us here to learn more about our solutions and discover how they can support your operations across Latin America.
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