e-CF Overview
What is the e-CF
The Electronic Fiscal Document (e-CF) is the electronic version of the fiscal receipt, with the same legal validity and effects as the paper one, issued in standard XML format and digitally signed. Regulatory framework: Decree 254-06, Norms 06-18 and 05-2019 (DGII), E-Commerce Law 126-02, and INDOTEL regulations for digital certificates.
Actors
- DGII — authorizes sequences (eNCF), receives and validates each e-CF, returns the
TrackId, and publishes the e-invoicers directory. - Electronic issuer — generates the XML, signs it with its digital certificate, and transmits it to the DGII and to the receiver.
- Electronic receiver — receives e-CF; issues an acknowledgement of receipt (ARECF) and, optionally, commercial approval/rejection (ACECF). Every electronic receiver is also an issuer.
Non-electronic receivers get only the Printed Representation (RI).
Lifecycle of an e-CF
- Generation of the XML (root tag
<ECF>). - Digital signature with the tax certificate.
- Submission to the DGII (reception Web Service).
- Response with
TrackId— status: accepted / conditionally accepted / rejected / in process (queryable). - Delivery to the receiver (via the e-invoicers directory URL).
- Acknowledgement of receipt (ARECF) — confirms reception (not commercial acceptance).
- Commercial approval (ACECF) — optional; agreement/rejection, only if the e-CF was accepted by the DGII.
Steps 1–4 are mandatory. 5–6 are mandatory for electronic receivers; 7 is optional. With a non-electronic receiver: the issuer delivers the RI and the receiver validates it on the DGII portal with the eNCF + Security Code.
e-CF types
| Type | Name |
|---|---|
| 31 | Tax Credit Invoice (Factura de Crédito Fiscal) |
| 32 | Consumer Invoice (Factura de Consumo) |
| 33 | Debit Note (Nota de Débito) |
| 34 | Credit Note (Nota de Crédito) |
| 41 | Purchases (Compras) |
| 43 | Minor Expenses (Gastos Menores) |
| 44 | Special Regimes (Regímenes Especiales) |
| 45 | Governmental (Gubernamental) |
| 46 | Exports (Exportaciones) |
| 47 | Foreign Payments (Pagos al Exterior) |
Key concepts
- eNCF — 13-position sequence:
E+ 2 type digits + 10 sequential (e.g.E310000000001); authorized by the DGII, expires on December 31 of the following year. - Digital signature — mandatory on every e-CF; tax certificate accredited by INDOTEL; guarantees authenticity and integrity.
- Security Code (QR) — first 6 characters of the signature hash; lets you validate the e-CF on the DGII portal/app.
- Printed Representation (RI) — paper version; mandatory if the receiver is non-electronic or requires it (e.g. transporting goods).
- RFCE — for Consumer Invoice (32) < RD$250,000: a summary is sent to the DGII; the full XML is kept for 10 years.
Contingency
Exceptional states that prevent issuing/sending an e-CF:
- Issuer has no connectivity — generate offline and submit to the DGII within ≤72 h; the RI carries the note "e-CF issued in contingency mode".
- Cannot generate an e-CF — use non-electronic NCF (max. 15 days); within 30 days generate and submit the e-CF referencing those NCF.
- DGII contingency — the issuer stores and resubmits once service is restored; if it exceeds 15 business days, the DGII enables temporary operation with non-electronic receipts.
Only non-electronic receipts issued during a contingency notified to the DGII are valid.