e-Invoicing in the Dominican Republic

Mapa Factura electrónica república dominicana

e-CF | Electronic invoice

The e-Invoice in the Dominican Republic is known as Comprobante Fiscal Electrónico or Electronic Tax Receipt (e-CF) and is regulated by the Directorate General of Internal Revenue (DGII). The digitization of tax processes has been one of the main projects rolled out by the DGII with the aim of reducing the high tax evasion rate suffered by the country.

The e-invoicing process began on February 29th and is currently in the pilot phase. Once the initial stage is complete its use will gradually be extended to taxpayers in general.

General standard 05-19 issued by the Dominican government in April 2019 is the current legal document that determines the e-invoicing model. e-Invoicing in the Dominican Republic.

Tax authority:

DGII: The General Directorate of Internal Revenue (DGII) is the institution responsible for the administration and collection of the main domestic taxes and levies in the Dominican Republic.

Mandatory status

N/A

Administrative transactions required

Taxpayers must be authorized as an electronic invoice issuer in order to have the sequential number generated for each invoice.

e-Signature

The electronic signature authenticates the signatory’s identity and ensures that the content has not been altered. To apply an e-Signature, the signer must apply to a certification body authorized by the Dominican Institute of Telecommunications (INDOTEL) which will issue an electronic certificate associated univocally to the signer for as long as the certificate is valid

Print format

The graphic representation is the print version of the XML format of the e-CF. This is the version that will be delivered to non-electronic purchasers in PDF or paper, complying with the requirements set by the DGII.

Fiscal control

The generation of the invoice sequences and delivery process is based on the following model: The electronic issuer submits the e-CF sequence request to the DGII. In turn, the DGII performs validations before delivering the sequence. These are the same validations currently carried out under the traditional billing system, such as:

Holding active RNC registration status
Having authorization to issue e-CF tax receipts (positive NCF registration)
No presence of any of the following holds:
- PIR-By RNC deactivation
- NCFNL-Not found
- Other blockages such as NCFI-Blocking Irregular NCF
Tax compliance verification.

The result of the verification will show the range of e-CF documents that will be authorized.

Format

The format used is XML under the UBL standard.

Storage

Ten years is the minimum archiving period and access time set as a means to ensure compliance by taxpayers and managers.

Links of interest

https://dgii.gov.do/Paginas/inicio.aspx

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Resources

E-Invoicing in Latin America

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