Electronic Invoicing in the Dominican Republic

Mandatory Use

A Lei 32-23, de 16 de maio de 2023, define um calendário progressivo para a adoção obrigatória da fatura eletrônica com base no tipo de contribuinte:

• Large national companies: Required to implement electronic invoicing within 12 months of the law’s enactment.
• Large local and medium-sized companies: Given 24 months to comply.
• Small, micro, and unclassified companies: Allowed 36 months to transition.

This gradual approach facilitates a smooth transition of taxpayers and businesses to the electronic invoicing model, allowing them to adapt progressively to the new requirements.

Invoice Format

The Electronic Tax Receipt (e-CF) uses a data structure in XML format, based on the Universal Business Language (UBL) international standard.

Each e-CF must be electronically signed to guarantee its authenticity and is submitted to the DGII for approval. The DGII assigns a TrackID, a unique identifier certifying the document’s validity

Electronic Signature

The electronic signature is a mandatory and essential component of the electronic invoicing model.
Each issuer is responsible for digitally signing their invoices using a digital certificate issued by an entity accredited by INDOTEL (the Dominican Telecommunications Institute). This certification guarantees that the issuer can be uniquely identified during the certificate’s validity period.

Invoice Archiving

According to regulations, both issuers and recipients must store e-CFs for a minimum period of 10 years. The archiving systems used must guarantee the integrity, security, and accessibility of data throughout the entire required period, with the purpose of maintaining document traceability and guarantee their availability for tax audits.

Administrative Requirements

To transition to the electronic invoicing model, taxpayers must comply with the following steps:

1. Request for incorporation: Interested taxpayers must request to join the electronic invoicing system or respond to a formal request from the DGII.
2. Electronic Signature Certificate: It is essential to have an electronic signature certificate issued by an entity accredited by the Dominican Telecommunications Institute (INDOTEL).
3. Certification Process: Once approved, the taxpayer must undergo a certification process as an electronic issuer, complying with the standards defined by the DGII.
4. Assignment of Electronic Tax Receipt Numbers (e-NCF): The DGII exclusively assigns electronic tax receipt numbers (e-NCF), which has the authority to issue them. 

Fiscal Control

For an e-CF to be valid, it must pass several DGII validation checks, including correct document structure as per defined schemas, inclusion of the issuer’s electronic signature and the assignment of the electronic tax receipt number (e-NCF).
Once these validations are passed, the DGII assigns a TrackID to certify the document’s successful transmission and reception.

Print Format

In some cases, taxpayers must provide a printed representation of the e-CF to non-electronic buyers.
This printed format must accurately reflect the XML format while adhering to established DGII standards for readability and accuracy, ensuring compliance with regulatory guidelines.