Tax Authority
DGII - Dirección General de Impuestos Internos.
e-Invoicing in the Dominican Republic
Characteristics of the electronic invoice in the Dominican Republic
The electronic invoice in the Dominican Republic is called Electronic Tax Receipt (e-CF) and is regulated by the General Directorate of Internal Taxes (DGII). Currently, the electronic invoice is in a voluntary stage for all taxpayers who carry out transactions involving the transfer of goods, delivery in use or provision of services for consideration or free of charge.
The DGII (General Directorate of Internal Revenue) has established a mandatory implementation schedule for all taxpayers. To facilitate the incorporation of Large Taxpayers, they have been segmented into 3 groups with different implementation dates.
Obligation
"Ley General de Facturación Electrónica 32-23” in the Dominican Republic has been enacted, which came into effect on May 16, 2023. This law establishes the following dates for the mandatory implementation of Electronic Invoicing according to the type of taxpayer:
- Large Taxpayers: 12 months from the effective date.
- Local and Medium-sized Large Taxpayers:24 months from the effective date.
- Small, micro, and unclassified Taxpayers:36 months from the effective date.
Administrative procedures
The taxpayer must request to become an Electronic Issuer or have been expressly required by DGII to integrate into the model and have the electronic signature certificate granted by an entity accredited by INDOTEL.
Once approved, it will be subject to the electronic issuer certification process. In addition, the designation of fiscal receipt numbers (e-NCF) that only the authority will have the power to issue must be requested.
Format
The electronic fiscal receipt (e-CF) is a data structure in XML format. This must be signed and transmitted electronically to the General Directorate of Internal Taxes as the regulatory entity for approval and assignment of a TrackID.
Digital Signature
The issuer is solely responsible for its digital signature. The digital certificate for this signature will be issued to the subscriber by a certifying entity authorized by the Dominican Telecommunications Institute (INDOTEL), which will identify the associated subscriber during the validity period of the certificate.
Fiscal Control
If the electronic tax document complies with the schemes, electronic signature, and designation of e-NCF, the DGII will approve its use by assigning a TrackID. This is a code that certifies the correct transmission and receipt of the documents.
Print format
Regulated as defined by the DGII.
Archiving
10 years.
Links of interest
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Common questions
What is an e-CF?
e-CFs are what electronic tax documents are called in the Dominican Republic, one of these documents is the electronic invoice.
How do I receive the Interval number to identify my electronic invoices?
The request and receipt of the sequence is based on the following model.
The electronic issuer will request an e-CF sequence, the DGII will then conduct the same validations for the delivery of sequences currently conducted with the traditional invoicing system like:
- Having an active Registro Nacional de Contribuyentes (RNC).
- Having authorization to issue Comprobantes fiscales (NCF registration)
- To not appear on any of the following blacklists:
- PIR- for RNC inactivation
- NCFNL-Not found
- Other restrictions NCFI-restrictions irregular NCF
Verification of tax compliance: Once authorized and verified you will receive a range of authorized e-CFs.
What are the statuses that an e-CF query on the Internal Revenue Service website can reflect for the recipient?
The states to be reflected are:
• Accepted e-CF: Indicates that the e-CF received by the Internal Revenue Service is valid for tax purposes.
• Rejected e-CF: Indicates that the e-CF is not valid for tax purposes.
• e-CF not found: Indicates that the e-NCF sequence queried is valid but has not been submitted to the Internal Revenue Service.
What is the difference between Acknowledgment of Receipt and Commercial Approval?
The acknowledgment of receipt only indicates that the e-CF was received by the Electronic Receiver, while the Commercial Approval indicates its status, that is, it can be accepted or rejected, depending on the conformity of the Electronic Receiver with the e-CF and the received merchandise.
Related resources
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
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