e-CF calendar 2026: how to prepare before November 15

On May 6, 2026, the Dirección General de Impuestos Internos (DGII) published a public notice granting an exceptional, blanket administrative extension of six months for micro, small, and medium enterprises and unclassified taxpayers to complete their electronic invoicing implementation. The extension is automatic, requires no prior request, and moves the deadline from May 15 to November 15, 2026.

This is the final adoption window for the category that represents the largest share of taxpayers in the country. This article covers where you stand in the calendar, what Law 32-23 requires while the extension runs, and a 90-60-30-day work plan based on what we see in real implementations.

What changed with the May 6, 2026 notice

The original May 15, 2026 deadline no longer applies to the third category under Law 32-23. The DGII confirmed the extension is blanket and automatic for the following groups:

• Micro and small enterprises registered in the DGII taxpayer registry.
• Medium-sized enterprises not yet under obligation.
• Unclassified taxpayers — those who do not appear on the official lists of large nationals or large local and medium taxpayers.

What did not change:

• The first two categories (large nationals and large local/medium) remain obligated and must issue electronic “E”-type vouchers from December 31, 2025, per Decree 587-24 and DGII Notice 25-25.
• The penalties under Articles 26 through 31 of Law 32-23 remain in force for anyone who fails to comply after the new date.
• The ten-year legal archiving period for e-CF established in Article 24 of Law 32-23 admits no extension.

Where you stand in the calendar

The applicable deadline depends on the DGII taxpayer category. The standard way to verify is to consult the List of Taxpayers Required to Implement Electronic Invoicing that the DGII publishes by RNC. If the RNC does not appear under large nationals or large local/medium, the taxpayer automatically falls in the third category — the one receiving the extension.

Verify before deciding. Calendar updated as of May 8, 2026. Always confirm your category’s deadline on the DGII portal before making a binding decision.

The extension does not relax the obligation

Article 21 of Law 32-23 is explicit: “in no case shall contingency be an impediment to fulfilling the filing and payment of tax obligations.” The six additional months are time to implement, not to defer fiscal responsibility.

During the extension period the taxpayer remains obligated to:

• File IT-1 (ITBIS) and income tax returns on their usual dates.
• Issue and preserve traditional NCF vouchers under Norma General 06-2018 until production with e-CF begins.
• Maintain the 606 (purchases), 607 (sales), and 608 (cancellations) reports that the DGII requires each month.

Once the taxpayer goes live with e-CF, those same reports are generated from the issued and received electronic vouchers, reducing manual reconciliation.

What to have ready in 90, 60, and 30 days

This is the operational route we use with clients starting from scratch. It aligns with the issuer obligations in Article 17 of Law 32-23 and the technical requirements of Norma General 01-2020.

In 90 days — technical and administrative foundations

• Confirm your DGII category. Consult the official list by RNC. If your company does not appear on the published lists, your deadline is November 15, 2026.
• Request the tax digital certificate. Required by Article 6 of Law 32-23 and Article 6 of Norma General 01-2020. Currently issued by Avansi (Viafirma) and the Santo Domingo Chamber of Commerce and Production (Digifirma), both accredited by Indotel.
• Map your e-CF types. Identify which of the ten active types (E31 to E47) you currently issue in NCF format and which you will need going forward. If you export, you will use E46. If you pay services abroad, E47. If you sell to the State, E45.
• Define who signs. The certificate is associated with an individual with delegated tax-use authorization. Decide internally who will hold it.

In 60 days — integration with your operations

• Review your ERP or accounting system. Any new integration requires minimum fields: recipient RNC, voucher type, sequence, ITBIS, applicable withholdings.
• Build your catalogs. Products, clients with RNC, ITBIS rates, automatic withholdings. Without clean catalogs, rejections from non-existent RNC or tax inconsistency are frequent.
• Define your credit and debit note workflow. Article 19 of Law 32-23 requires traceability from note to original e-CF. A credit note (E34) that does not reference its source invoice is one of the most common rejection reasons.

In 30 days — testing and contingency environment

• Connect to the DGII pre-production environment. Issue test e-CF covering at least every type you plan to use in production. Verify that the XML passes XSD validation before submission and that the digital signature is accepted.
• Define your contingency mode. Article 21 of Law 32-23 and Chapter IX of Decree 587-24 (Articles 40–43) regulate what to do if the DGII web service goes offline. The taxpayer may use paper NCF Series B as backup; the deferred submission window once service is restored is 72 hours, per industry synthesis.
• Train your team. Cashiers, accountants, warehouse staff. Adoption breaks at the counter, not on the server.

If you have already complied — what comes next

For large national and large local/medium taxpayers the conversation shifts. The extension does not apply, and attention moves to:

• Exclusive “E”-type issuance. Since December 31, 2025, the first two categories must issue only electronic vouchers. If your company still runs traditional NCF in any workflow, now is the time to close that gap.
• Withholding reconciliation. ITBIS and income tax withholdings require high precision: they are the primary source of monthly DGII adjustments and the primary operational relief when automated.
• Audit readiness. The ten-year archiving requirement under Article 24 of Law 32-23 has already started accumulating. Verify that your provider maintains the legal archive with redundancy and traceability by batch, not just by document.

Real penalties for non-compliance

Penalties are presented here as objective information. Figures are calculated against the minimum wage for the non-sectorized private sector in force since February 1, 2026 (Resolution CNS-01-2025).

The sixteen infractions enumerated in Article 26 cover: not issuing e-CF when obligated, issuing without authorization, lacking a certificate, modifying an e-CF after signing, and failing to submit within the deadline, among others.

How we help

factura.com.do automates the steps where we see the most friction: XML built to the official schema for each type, digital signature with an X.509 certificate in an encrypted vault, automatic e-CF status polling with the DGII, alerts 30 days before certificate expiry, and direct generation of the 606, 607, and 608 reports from the issued and received e-CF.

If your company falls in the extension category and you have not yet chosen a provider, the coming months are the realistic window to reach November 15 with your workflow in production. For a detailed view of capabilities by cluster, see /cumplimiento-dgii. To learn about the ten e-CF types and when to use each one, continue to The 10 e-CF types and when to use each.