Dominican Republic e-CF mandatory e-invoicing 2023

Fresh plans to mandate e-invoicing with phased roll out

The Dominican Republic’s General Directorate of Internal Taxes (Dirección General de Impuestos Internos (DGII) has issued a new draft regulations in another attempt to impose mandatory e-invoices. Draft rules from 2019 had failed to be adopted.

The proposed timetable is:

• Large companies – 2023
• Medium sized companies –  2024
• Small enterprises – from January 2025

E-invoicing or Electronic Tax Receipts (e-CF’s) is currently voluntary following the 2019 launch of the process, DGII completed a pilot with ten large taxpayers in early 2020. It covers B2B and B2G transactions.

Dominican Republic’s e-invoicing system is similar to Chile’s. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

How to issue a e-CF e-invoice in Dominican Republic?

The following procedures should be followed:

• The taxpayer registers with DGII on the National Register of Taxpayers if not already
• Appoint a certified invoice service outsources
• Draft e-invoices are first produced in XML for dispatch to DGII.
• Be prepared to print invoices when the customer is not themselves registered as a recipient with DGII in the e-CF portal.

Which documents must be submitted to e-CF?

The DGII requires the following documents to be processed through the e-CF system:

Tax Credit Invoice (Type 31)

• Consumption Invoice (Type 32)
• Debit Note (Type 33)
• Credit Note (Type 34)
• Purchase Invoice (Type 41)
• Minor Expenses Invoice (Type 43)
• Special Regimes Invoice (Type 44)
• Governmental Invoice (Type 45)
• Exportation Invoice (Type 46)
• Payments Abroad ​​Invoice (Type 47)

Central and South America e-invoicing