X.509 signing in an encrypted vault
Your tax digital certificate is stored encrypted per company. Digital signing happens on the platform, with no manual handling by your team.
DGII compliance
DGII compliance under Law 32-23, ready for your next calendar deadline.
Comply with Law 32-23 without your team learning XML, digital certificates or the DGII API. factura.com.do handles the full workflow: issuance, signing, validation, submission, archiving and reports.
Electronic Invoicing Service Provider (PSF) authorized by the DGII All 10 e-CF types covered Tax archiving for ten years
Countdown · Law 32-23 Active
37 days
06 hours
50 min
Art. 37 window elapsed 97%
Anatomy · the regulatory path
Five steps from Law 32-23 to your next signed e-CF.
The Dominican legal framework defines what to issue, how to sign it, when to submit it and how long to keep it. factura.com.do delivers each of those steps turnkey.
- 01
Law 32-23 (May 2023)
The State mandates electronic invoicing across the entire territory (Art. 4) and delegates administration of the system to the DGII (Art. 11).
- 02
Decree 587-24 + Norma 01-2020
The operating regulation defines how to issue, sign, submit and archive. Norma 01-2020 sets the XML format and the four response states (In Process, Accepted, Conditionally Accepted and Rejected).
- 03
Phased calendar by category (Art. 37)
Staggered deadlines: large nationals in 2024, large locals and medium-sized taxpayers in November 2025, MSMEs and unclassified in November 2026 with the extension.
- 04
Ten e-CF types (Art. 15)
Each transaction has its type: B2B with tax credit, consumer, notes, informal-supplier purchases, exports and foreign payments, all with their XML schema.
- 05
factura.com.do delivers compliance
Your team does not learn XML, manage X.509 certificates or consume the DGII API. It receives the accepted e-CF and the monthly report ready to submit.
Calendar · Art. 37 Law 32-23
Three categories. Three dates. One of them is yours.
Art. 37 of Law 32-23 defines staggered deadlines by taxpayer category. The DGII has issued two administrative extensions; the calendar in effect as of 6 May 2026 is as follows.
- Completed
Large national taxpayers
Law 32-23, Art. 37 · twelve (12) months
Deadline passed. Under Art. 55 of Decree 587-24, these taxpayers issue exclusively type "E" electronic receipts from 31 December 2025.
You are mandated if: Your RNC appears on the list of Large National Taxpayers published by the DGII. - Completed
Large local and medium-sized taxpayers
Law 32-23, Art. 37 · twenty-four (24) months + DGII Notice 12-25
The legal deadline was 15 May 2025. The DGII formalised a general six-month extension via DGII Notice 12-25 of 15 May 2025.
You are mandated if: Your RNC appears on the Large Locals or Medium-Sized list on the DGII portal. - Active
Small, micro and unclassified taxpayers
Law 32-23, Art. 37 · thirty-six (36) months + DGII Notice of 6 May 2026
The original deadline was 15 May 2026. The DGII granted a blanket administrative extension of six months, automatic and without prior request.
You are mandated if: Your RNC does not appear on the large nationals or large locals/medium-sized lists. This also applies to self-employed professionals and government entities not classified as large nationals.
Calendar updated as of 6 May 2026. Verify the deadline for your category on the official DGII list before making a binding decision.
Capabilities
What factura.com.do does so your team never touches XML or the DGII API.
Two blocks: what we automate in e-CF issuance and submission, and what we report on your behalf to close the fiscal cycle.
What we automate for you Art. 6 · 7 Art. 8 Art. 20
XML per the official schema
Every e-CF is generated with the XML structure the DGII defines for its type, without your team writing XML.
Automatic status checks
If the DGII responds "In Process", a background process checks the status until the final response arrives. If the submission fails, the receipt is marked with the error so you can review it.
Per-document status monitor
Accepted, Conditionally Accepted, Rejected, In Process or Voided — shown in the UI and notified by webhook to your ERP (Corporativo plan).
What we report for you 606 · 607 · 608 ITBIS · ISR Art. 50 CT E33 · E34
Reports 606, 607 and 608 ready each month
Purchases, sales and voided receipts. Three formats generated from the month's data, ready to upload to the Oficina Virtual before the 15th.
ITBIS and income tax withholdings automated
Withholdings are calculated within the e-CF workflow per Norma 02-05 (professional services 30%, movable property rental 30%, security 100%, advertising 100%, travel agency commissions 100%).
Ten-year tax archive, geo-redundant
The signed XML, the DGII acknowledgement and the PDF with QR are kept in replicated storage, in accordance with Art. 50 of the Tax Code.
Note → original e-CF traceability
Each debit or credit note references the original e-CF. The audit follows the chain without anyone having to reconstruct it manually.
Before and after
What changes the day you migrate to factura.com.do.
An honest comparison between operating manually or building internally versus delegating compliance to the product. Based on Dominican companies that migrated from Excel or from the DGII portal.
- Without factura.com.do The team writes XML following the DGII schema and fixes every change published by Impuestos Internos.With factura.com.do XML is generated per e-CF type, following the current official schema.
- Without factura.com.do Someone uploads the file to the DGII portal, monitors the status and responds to rejections manually.With factura.com.do Submission and status checks happen in the background; your system receives the status by webhook.
- Without factura.com.do The digital certificate lives on an accountant's desktop and is renewed when someone remembers.With factura.com.do The X.509 certificate is stored encrypted per company; the platform alerts renewal 30 days in advance. Renewal is an annual charge paid directly by the customer via factura.com.do; it is not included in paid plans.
- Without factura.com.do Reports 606, 607 and 608 are assembled each month in a spreadsheet from accounting extracts.With factura.com.do All three reports come out of the system with the month's data, ready for the Oficina Virtual before the 15th.
- Without factura.com.do ITBIS and income tax withholdings are calculated on a separate sheet and reconciled at month-end.With factura.com.do Withholdings are calculated within the same e-CF workflow, with no double entry.
- Without factura.com.do Ten-year archiving remains a commitment rather than a system.With factura.com.do Geo-redundant archive of XML, DGII acknowledgement and PDF with QR, in accordance with Art. 50 of the Tax Code.
- Without factura.com.do Every XSD update published by the DGII forces a rewrite of internal converters.With factura.com.do Nubeteck updates the product before the DGII effective date; your team does not touch code.
Penalties · Chapter V Law 32-23
What the law provides when there is non-compliance.
Law 32-23 distinguishes between tax infractions and criminal conduct. To avoid interpretation, this page cites the article and the penalty exactly as they appear in the official text. Figures are calculated on the non-sectored private-sector minimum wage in effect on 1 February 2026.
Art. 26 · 27 · 28 Law 32-23 → Art. 257 Tax Code
Tax infractions
5 to 30 minimum wagesSixteen typified conducts: failing to issue e-CF when mandated, issuing without DGII authorisation, absence or inadequate safekeeping of the digital certificate, modifying the e-CF after submission, transmitting in a non-XML format, non-conforming printed representation, failing to submit to the web service on time. Common penalty: fine of five (5) to thirty (30) minimum wages.
Art. 30 Law 32-23
Tax fraud via fictitious invoices
1 to 5 years + double to quadruple the valueWhen the taxpayer deliberately issues or uses invoices that do not reflect economic reality in order to reduce taxes. Penalties of one (1) to five (5) years imprisonment, a fine of double to quadruple the invoice value, and permanent business closure.
Art. 31 Law 32-23 + Law 53-07
Unauthorised access / hacking
5 to 10 years + 100 to 400 public-sector minimum wagesTampering with electronic invoicing systems using algorithms or other conduct that affects the reliability of the tax IT environment. Penalties of five (5) to ten (10) years imprisonment and a fine of one hundred (100) to four hundred (400) public-sector minimum wages.
The figures above are those set out in the current text of Law 32-23 (16 May 2023). The non-sectored private-sector minimum wage was set by Resolution CNS-01-2025, in effect from 1 February 2026. Verify the exact amount applicable to your company with your tax adviser.
Featured case 
Finance director · Dominican operation · Services group · Santo Domingo Request a demo
We went from uploading each e-CF to the DGII portal to receiving the status in our ERP by webhook. The audit stopped being a three-day conversation.
Finance director · Dominican operation · Services group · Santo Domingo 100%
of e-CF with archive and acknowledgement in one place
Frequently asked questions
What your accountant or CFO will ask first.
When am I required to issue e-CF according to the calendar?
Art. 37 of Law 32-23 defines three deadlines counted from 16 May 2023. Large national taxpayers: 15 May 2024, already passed. Large local and medium-sized taxpayers: 15 November 2025, met after the extension in DGII Notice 12-25. Small, micro and unclassified taxpayers: 15 November 2026, after the administrative extension announced on 6 May 2026. To confirm your category, consult the official DGII list by RNC.
What happens if I do not comply with the calendar?
Art. 26 of Law 32-23 sets out sixteen tax infractions related to e-CF issuance and submission. Penalties are applied under Art. 27 (which references Art. 257 of the Tax Code): fine of five (5) to thirty (30) minimum wages. The Law also provides for two criminal offences: tax fraud via fictitious invoices (Art. 30) and unauthorised access to DGII systems (Art. 31). The "Penalties" block on this page lists the full ranges with their citation.
Who obtains electronic issuer status with the DGII?
The qualification as an electronic issuer is obtained by your company, not the platform. factura.com.do, operated by Nubeteck SRL, helps you meet the requirements of Law 32-23, Norma General 01-2020 and Decree 587-24: issuance system, connection to the DGII web service, and signing with a valid tax certificate. The qualification process is carried out before the DGII, and the implementation team accompanies you until it is obtained.
How do I handle ITBIS and income tax withholdings in e-CF?
Withholdings are calculated within the same e-CF workflow. The rules are: a legal entity that hires a natural person for a taxable service withholds 100% of the invoiced ITBIS; between legal entities the withholding is 30% of ITBIS; with informal suppliers 100% is withheld. Income tax withholdings are applied according to the type of payment. All are reported via form IT-1 within the first 20 days of the following month.
What about reports 606, 607 and 608?
All three formats are generated from the system with the month's data. Report 606 covers purchases of goods and services to support costs, expenses, ITBIS credits and third-party withholdings. Report 607 covers the taxpayer's sales and operations. Report 608 covers voided receipts and the reason for each. All three are filed in the DGII Oficina Virtual before the 15th of the following month. If there was no activity, they are submitted as zeros. With factura.com.do they are downloaded ready to upload.
What happens if the DGII is down when I try to issue?
Art. 21 of Law 32-23 recognises the contingency, and Chapter IX of Decree 587-24 (Arts. 40–43) operationalises it. factura.com.do does not currently have an automatic contingency mode: if the submission to the DGII fails, the receipt is marked with the error and is not retried automatically. If the unavailability exceeds the time limit, the NCF Serie B backup described in Chapter IX of the Decree applies. In any case, Art. 21 makes clear that the contingency does not exempt the taxpayer from their declarations.
Are my previous paper NCF still valid?
Invoices issued before your category's mandatory date retain their fiscal validity. Subsequent notes enter the electronic cycle: an electronic credit note (E34) can reference a traditional NCF, maintaining traceability. From your category's date onwards, new paper sequences lose their validity except in contingency situations regulated by Chapter IX of Decree 587-24. If your case is complex (multiple notes against the same NCF), the implementation team models it during onboarding.
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