Electronic invoicing for your dental practice, no lawyers required
Law 32-23 makes electronic invoicing (e-CF) mandatory for every taxpayer in the Dominican Republic — dental practices included. This page explains what the rule requires, when, and how Sonrisario handles it inside the same flow you already invoice with.
With Sonrisario you invoice correctly from day one
Today you issue receipts with NCF and the system keeps the fiscal sequence — nobody has to remember which number comes next. e-CF is built and integrated with a certified provider; DGII certification is in progress, with the November 15, 2026 deadline ahead. Once complete, you will issue e-CF from the same invoicing flow, with no system change and no migration.
The date that matters to a practice: November 15, 2026
The Law 32-23 calendar arrived in waves, by taxpayer size:
- Large national taxpayersDeadline passed — already on e-CF
- Large local and medium taxpayersDeadline passed — already on e-CF
- Micro, small and unclassified — where most practices fallUntil November 15, 2026
Once the date arrives, taxpayers in that segment must issue their receipts as DGII-validated e-CF. Getting ready early isn't jumping the gun — it's not invoicing blind the week everything changes.
The receipts a practice actually uses
The rule defines ten e-CF types. A dental practice's daily work runs on three:
Consumer Invoice
The patient paying for their treatment: final consumer, with or without ID.
Fiscal Credit Invoice
For companies and insurers with an RNC that will use your invoice's ITBIS as credit.
Credit Note
The only legal way to correct or reverse a receipt already issued. Not optional: without it, a mistake is permanent.
Sonrisario issues all three — including the credit note, which no other Dominican dental software declares support for today.
There is no “voiding” an electronic invoice
Once an e-CF reaches the DGII there is no void button. The only valid correction is a credit note (type 34) that reverses or adjusts the original receipt — that's how the rule defines it, and it keeps the fiscal trail complete.
Here's the detail almost nobody mentions: the DGII assigns receipt sequences per RNC and per type. If your software invoices and corrections are issued from another system, two programs consume the same RNC's sequence without coordinating — producing duplicates or gaps the DGII rejects. That's why the credit note must live in the same system as the invoice.
In Sonrisario, credit notes are part of the invoicing flow, with their own fiscal sequence and their trail in the audit log — not a separate chore in another screen.
The 607 report comes out of the system, not a spreadsheet
The 607 sales report the DGII expects each month is generated from the receipts already issued, ready to file. No retyping invoices, no reconciling cells on a Sunday night, no depending on anyone's memory of what was billed.
Ten years of records, by design
The Tax Code requires keeping fiscal receipts for ten years; the DGII's free invoicing tool keeps two. Sonrisario keeps them by design — and a complete copy of your data is yours in one click, including the day you decide to leave.
Frequently asked questions about e-CF at the practice
Can I issue e-CF with Sonrisario already?
Today you invoice with NCF from day one. e-CF is built and integrated with a certified provider, and DGII certification is in progress, with the November 15, 2026 deadline ahead. Once complete, you issue e-CF from the same invoicing flow, without changing systems.
What is an e-CF and how is it different from the classic NCF?
The NCF is the fiscal receipt number the DGII authorizes in sequences. The e-CF is the electronic fiscal receipt of Law 32-23: a digitally signed document the DGII validates online at the moment it is issued. It's not a PDF with a number — it's an official format with a digital signature and immediate validation.
How do I correct an invoice I already sent?
With a credit note (type 34) that reverses or adjusts the original receipt: after submission there is no voiding. In Sonrisario the credit note is issued inside the same invoicing flow, with its own fiscal sequence.
Can my accountant keep doing their thing?
Yes — with better inputs: the 607 comes out ready, built from the receipts issued. Your practice's general accounting (606, IT-1, IR-17, journal entries) remains your accountant's turf; Sonrisario invoices and corrects where care happens — it doesn't try to be an accounting system.
Invoice correctly from day one
Start today with NCF and move to e-CF without changing systems once certification completes.