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
|Country||Date||Comments (click for details)|
|Argentina||2003||e-Factura Electronic Authorization Code system|
|Bolivia||Dec 2021||SFE Pre-clearance model|
|Brazil||2005||Nota Fiscal Electronic NF-e|
|Chile||2001||DTE tax invoice|
|Colombia||Nov 2020||e-invoice CUFE|
|Dominican Republic||2023||Mandatory e-invoicing phased introduction|
|Ecuador||2014||SFEP VAT e-invoicing|
|El Salvador||2022||2019 pilot of govt pre-clearance model; 2021 completion target|
|Mexico||2011||Pre-clearance e-invoice CFDI|
|Panama||2021||SFEP VAT e-invoicing with third-party agent required|
|Paraguay||2022||Marangatú, a pre-clearance e-invoice system started 1 Jan 2022|
|Peru||2010||Pre-clearance invoice; requirement for approved e-invoice agent|
|Uruguay||2019||CFE pre-clearnance e-invoicing|