The Electronic Tax Receipt (e-CF) is the digital tax document that replaces the printed receipt. In the Dominican Republic its framework is Law 32-23 and the rules issued by the DGII.
Most common e-CF types
- E31: Electronic Tax Credit Invoice.
- E32: Electronic Consumer Invoice.
- E33 and E34: Debit and Credit Notes.
- E41, E43 and E47: Purchases, Minor Expenses and Payments Abroad.
- E44, E45 and E46: Special Regimes, Government and Exports.
The path of an e-CF
- Your system generates the receipt as XML.
- It is digitally signed with the company certificate.
- It is sent to the DGII, which validates it and returns a tracking ID.
- Once accepted, the customer receives a printed representation with a QR code and security code.
What your system needs
XML issuing and signing, control of authorized numbering ranges, credit and debit note handling, and status tracking for each receipt. If you use Odoo, an integrated module avoids keying the invoice twice.
Dates and obligations depend on your taxpayer category: always confirm with the current DGII rules.