Countries › Dominican Republic › Guide › 16. What is normal abroad but not here › Fiscal receipts: no NCF, no tax effect

Fiscal receipts: no NCF, no tax effect

Last verified: 2026-10-30 · Status: Changing

Abroad any invoice usually supports a deduction; here a buyer needs a fiscal receipt with a DGII number to support costs and input credits. Large local and medium taxpayers issue only electronic receipts (e-CF) from 1 November 2026, and the smaller group has until 15 November 2026 after a six month extension. Sellers apply once for authorization, request number sequences and send data to DGII each month, even with no activity.

Key facts

Electronic invoicing	Mandatory by phases under Ley 32-23 Ley 32-23; DGII notice 17-26, as of 2026-10-30 · in force
Large local and medium taxpayers issue only e-CF from	2026-11-01 dateDGII notice 17-26, as of 2026-10-30 · in force
Extension for small, micro and unclassified taxpayers	6 monthsDGII notice 06-26, as of 2026-10-30 · in force
Monthly formats 606, 607 and 608 due by	15 day of monthDGII guide for new taxpayers, as of 2026-10-30 · in force

The rule

1. To support deductible costs and tax credits, payments above RD$50,000 need fiscal receipts with credit value as well as a bank means of payment.Ley 11-92, Código Tributario, art. 287 paragraph I, 2012-11-09 official text · verified 2026-10-30

2. A new taxpayer asks DGII once for authorization to issue fiscal receipts, then requests the receipt numbers (NCF or e-NCF) or sequences that identify each type of receipt.DGII compliance guide for new taxpayers, Steps 2 and 3, 2026-10-30 official text · verified 2026-10-30

3. Large local and medium taxpayers must issue e-CF exclusively, with type E sequences, from 1 November 2026. Type B sequences are valid to 31 October 2026 and afterwards only in a declared contingency.Ley 32-23; Reglamento 587-24; DGII notice 17-26, art. 55 of the Reglamento, 2026-10-26 official text · verified 2026-10-30 · changed: From 1 November 2026 large local and medium taxpayers lose type B paper style sequences, except in contingency.

4. Small, micro and unclassified taxpayers with a deadline of 15 May 2026 received an automatic six month extension. After it, those who have not implemented e-invoicing face the sanctions in art. 27 of Ley 32-23 for the infractions in art. 26.Ley 32-23; DGII notice 06-26, art. 26 and art. 27, 2026-05-06 official text · verified 2026-10-30 · changed: DGII notice 06-26 moved the 15 May 2026 deadline by six months.

5. Formats 606 (purchases), 607 (sales) and 608 (cancelled receipts) go to DGII monthly by the 15th, even with no operations. E-invoice issuers do not have to send format 607.DGII compliance guide for new taxpayers, Step 5, 2026-10-30 official text · verified 2026-10-30

6. Companies that act as ITBIS withholding agents under Norma General 02-05 do not withhold when paying a company authorized as an electronic issuer on an operation invoiced by e-CF.Norma General 02-2026, Single article, 2026-09-16 official text · verified 2026-10-30 · changed: New exception in 2026 for suppliers who invoice by e-CF.

7. If a social security breach lasts over 60 days, the TSS asks to have the employer's fiscal receipt numbers disabled until it regularizes.Ley 13-20, art. 115 paragraph II as replaced, 2020-02-07 official text · verified 2026-10-30

Worked example

A supplier sends a foreign style invoice with no NCF for RD$200,000. Even if paid by bank transfer, the buyer does not have the fiscal receipt that art. 287 paragraph I asks for, so the cost and any input credit are at risk. Ask for a valid receipt before paying.

Step by step

Register in the RNC, then apply for receipt authorization.
Check your DGII classification and your e-CF date.
Test the e-invoicing system or provider before the deadline.
Check each supplier receipt before booking it.
Send the monthly formats by the 15th.

Common traps

Small, micro and unclassified taxpayers: the six months run from 15 May, giving 15 November 2026. Press said no more extensions, but that is not in a notice we read.
Payments abroad follow the withholding rules in the tax section.
Keeping type B sequences after 31 October is only allowed in a declared contingency.
Falling behind with TSS can stop your ability to issue receipts.

Sources

← No single minimum wageCash above RD$50,000 loses its tax effect →

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