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.
"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.
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.
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.
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.
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.
Regulated as defined by the DGII.