Dominican Republic e-invoicing
The Dominican Republic is just one of the many nations that are turning to e-invoicing. From 2024, established taxpayers will be required to meet strict new rules for how they execute business transactions.
Understanding what’s to come is vital, as is choosing a partner with the technical know-how and foresight to ensure compliance during change. Bookmark this page to stay updated with developments in e-invoicing in the Dominican Republic, written by regulatory experts.
Table of contents
Dominican Republic B2G e-invoicing
CTC Type
E-invoice clearance according to the calendar, starting with the first group in May 2024
Network
The system’s web services are a set of protocols and standards that, using extensible markup language (XML) and REST API, allow the exchange of data between the heterogeneous invoicing software of taxpayers and the tax authority through an environment defined as {Environment}, finding various services in electronic invoicing
Format
Electronic invoices will be sent in an XML file, which consists of a plain text record that uses a series of custom tags to describe both the structure and other characteristics of the document
eSignature Requirement
A digital certificate for Tax Procedure, issued and signed digitally, by a certification entity authorised by INDOTEL or a certificate with an institutional link is required
Archiving Requirement
10 years
Dominican Republic B2B e-invoicing
CTC Type
E-invoice clearance according to the calendar, starting with the first group in January 2024
Network
The system’s web services are a set of protocols and standards that, using XML and REST API, allow the exchange of data between the heterogeneous invoicing software of taxpayers and the tax authority through an environment defined as {Environment}, finding various services in electronic invoicing
Format
Electronic invoices will be sent in an XML file, which consists of a plain text record that uses a series of custom tags to describe both the structure and other characteristics of the document)
eSignature Requirement
A digital certificate for Tax Procedure, issued and signed digitally, by a certification entity authorised by INDOTEL or a certificate with an institutional link is required
Archiving Requirement
10 years
E-invoicing regulation in the Dominican Republic
The electronic invoicing regulation in the Dominican Republic was published on 17 May 2023 and lays out the specific expectations and requirements for taxpayers.
Firstly, the e-invoicing regulation applies to natural and legal persons, both public and private. It also applies to entities without legal personality domiciled in the Dominican Republic that carry out the transfer of goods, delivery in use or provision and lease of services for consideration or free of charge.
All issuers of electronic invoices are to be recognised and authorised as such by the DGII and have a digital certificate for Tax Procedure issued by an entity authorised by the Dominican Institute of Telecommunications (INDOTEL).
Electronic invoices must be compliant with a set format and are to be sent to the authority and electronic receiver. Each e-invoice will have a Printed Representation (RI) of the electronic tax receipts (e-CF) which will be delivered physically to exceptional non-electronic receivers.
The regulation outlines three forms of acceptable e-CF issuance:
- Using self-developed systems, following authorisation from the DGII
- Using e-invoicing service providers that have been certified for compliance
- Using the DGII’s free technological facility (known as free billing)
Find more details on the e-invoicing regulation in the Dominican Republic.
Timeline: e-invoicing adoption in the Dominican Republic
It can be difficult to stay informed about the changes to e-invoicing’s implementation in the Dominican Republic. This simple timeline details the key developments:
- February 2019: Pilot phase for e-invoicing commences with 11 large companies
- September 2022: Draft law filed for the Senate’s approval
- 17 May 2023: The Electronic Invoicing Law of the Dominican Republic was published in the Official Gazette
- 18 May 2023: The e-invoicing mandate became applicable across the nation
- 15 January 2024: Group 1 of large national taxpayers need to have implemented e-CF by now
- 15 March 2024: Group 2 of large national taxpayers need to have implemented e-CF by now
- 15 May 2024: Group 3 of large national taxpayers and Government Institutions classified as Large National Taxpayers need to have implemented e-CF by now
- 15 May 2025: E-invoicing will become a requirement for large local and medium-sized taxpayers
- 15 May 2026: E-invoicing will become a requirement for small, micro, unclassified taxpayers and the remaining Government Institutions
Who must use an e-invoice in the Dominican Republic?
Both issuing and receiving electronic invoices are currently voluntary for both B2B and B2G transactions in the Dominican Republic. This will change in 2024 when the first wave of mandatory requirements rolls out, specifically to large taxpayers.
View the timeline below to find out exactly when e-invoicing will be obligatory for different taxpayer groups.
How to choose the right e-invoicing software in the Dominican Republic
The impending launch of electronic invoicing in the Dominican Republic brings along the need to find a system and strategy that works. Strategy isn’t one-size-fits-all; compliance is imperative and, subsequently, so is finding a solution that understands your company.
Sovos is a global compliance partner for organisations of all shapes and sizes, and our solutions not only help you to comply but also free up resources so you can focus on what really matters.
Another aspect of compliance to be mindful of is that requirements change. It’s unavoidable. Instead of jumping between solutions, organisations that partner with Sovos have peace of mind that they will be compliant in the present and meet any new demands that come in the future.
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FAQ
What is an e-CF?
e-CF, otherwise known as an electronic tax receipt, is the Dominican Republic’s version of an electronic invoice. Taxpayers must submit e-CFs to the nation’s tax authority, DGII, for approval.
How do I request an interval number so I can identify my electronic invoices?
Once you have issued an electronic invoice, request an e-CF sequence and the DGII will validate the file. Once the tax authority has validated the e-CF, you will receive authorised versions.
What are the different e-CF statuses on the Internal Revenue Service website?
The different statuses for e-CF are as follows:
- Accepted e-CF – The document has been received and is valid
- Rejected e-CF – The document has been received but is not valid
- e-CF not found – The sequence is valid but has not been submitted to the Internal Revenue Service
- In process – The document is being validated by the DGII
How do Acknowledgment of Receipts and Commercial Approvals differ?
Regarding e-invoicing in the Dominican Republic, the Acknowledgement of Receipt only confirms that the electronic invoice has been received. The Commercial Approval indicates whether the e-CF has been accepted or rejected.