e-Invoicing in the Dominican Republic
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.
Administrative transactions requiredTaxpayers must be authorized as an electronic invoice issuer in order to have the sequential number generated for each invoice.
e-SignatureThe 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 formatThe 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.
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.
The format used is XML under the UBL standard.