Everything you need to know to become an electronic taxpayer of the DGII in the Dominican Republic
In January 2020, the government of the Dominican Republic approved regulation 01-2020, which regulates the use of electronic invoicing. In practice, this law establishes the rules for Dominican companies to communicate electronically with the Directorate General of Internal Taxes (DGII). In other words, it establishes a legal framework for companies to become electronic taxpayers.
Currently, there are already more than 24 electronic taxpayers in the Dominican Republic and the DGII has received more than 44 million e-CFs. There are also providers that facilitate the connection between company – DGII. In fact, Voxel Caribe was the first provider certified by the DGII to issue e-CFs.
With all the experience gained, we have prepared a guide so that all Dominican companies that want to start issuing e-CFs can start the process without any doubts.
How is electronic invoicing defined in the Dominican Republic?
Electronic invoicing is an invoicing modality that allows the exchange of electronic invoices in a standard format, offering greater security and information integrity.
What is an e-CF?
An e-CF is an electronic tax receipt. According to the DGII, an e-CF “is the digitally signed electronic document that certifies the transfer of goods, delivery in use or provision of services, and must always comply with the requirements established in the regulations established for these purposes in the Dominican Republic”. The e-CF replaces the NCF when a company becomes an electronic taxpayer.
What does it mean to become an electronic taxpayer or electronic issuer?
The electronic issuer is any taxpayer authorised by the DGII to issue e-CFs. The electronic taxpayer communicates the e-CFs to the DGII in real-time. And once the DGII has approved them, the e-CF or printed representation is delivered to the recipient.
About the process
What requirements must a company meet to become an electronic issuer?
Companies must meet the following requirements set by the DGII:
- Be registered in the National Register of Taxpayers (RNC).
- Be registered as a taxpayer with tax obligations.
- Be up to date in the fulfilment of tax obligations and formal duties.
- Have a digital certificate for tax processes.
- Comply with the technical requirements established by the Internal Revenue Service.
- Complete the Authorisation Request Form (FI-GDF-016).
- Satisfactorily pass the certification process in order to start issuing e-CFs.
- Be in compliance with the provisions of General Standard No. 06-2018 on Tax Vouchers.
What are the steps to become an electronic taxpayer?
- Application: companies must fill in the application form FI-GDF-016. Through this form it will be verified that the company meets all the established requirements.
- Test set: this is the stage through which it is verified that the company’s software is capable of implementing electronic invoicing.
- Certification: after completing the test set, the applicant company receives accreditation as an electronic taxpayer.
In this regard, and with the aim of helping companies to make this technological leap, the DGII also certifies software providers. Voxel Caribe is one of them.
Which receipts can be issued electronically?
The types of e-CF that can be sent electronically are:
- 31 – Commercial invoices.
- 32 – Consumer invoices >250,000.
- 33 – Debit notes.
- 34 – Credit notes.
- 41 – Informal supplier.
- 43 – Petty expenses.
- 44 – Special schemes.
- 45 – Governmental.
- 46 – Exports.
- 47 – Abroad payments.
Can I choose which receipts to start with?
Yes, during this voluntary stage you are allowed to start with a group of customers or with the types of documents of your choice and then gradually expand it.
About the reports
What are the 607 and 608 reports like in the electronic scenario?
If a company is certified as an electronic taxpayer by the DGII, it will no longer have to file 607 and 608 reports.
What is the 606 report like in the electronic scenario?
Electronic taxpayers do not have to report electronic invoices received in the 606. Companies that do not yet communicate with the DGII electronically must keep reporting all their invoices received, both electronic and paper.
If I am not an electronic issuer, but I receive electronic invoices, do I have to enter them in the 606?
Yes, companies that are not yet electronic taxpayers must continue to report their complete 606 and 607 reports.
Other information of interest
What benefits will my company have if it becomes an electronic taxpayer?
The main benefits of becoming an electronic taxpayer and starting to work with electronic invoicing are:
- Reporting: elimination of the preparation of 607 and 608 reports. In addition, invoices that arrive electronically will not have to be included in the 606 report.
- Savings: in costs related to courier services, storage, expendable material, etc. No need to continue printing invoices if they are already electronic.
- Reduction of errors and, consequently, reduction in the number of corrective invoices.
- Reduction in the time it takes to send invoices. The process is immediate.
- Greater efficiency of the administrative team.
- Back Up: digital archive in baVel for 10 years of all electronic documents.
- Online communication with the DGII. Having all documents in order with the DGII’s acceptance dissipates the possibility of future penalties.
- Digitalisation. Opportunities to digitise and optimise your internal processes.
- Tax score in the virtual office: becoming an electronic taxpayer improves your tax score.
What happens if my customers cannot process an e-invoice?
If your customers do not yet process electronic invoices, you will be able to send them the printed invoice, now called a printed representation of the issued e-CF.
Can I replace my fiscal printers with electronic invoicing?
Yes, as 100% of invoices are sent electronically, you no longer need to use fiscal printers.
Voxel Caribe: leading e-invoicing provider in the Dominican Republic
Voxel Caribe has been promoting the use of electronic invoicing in the country for more than 8 years. And working to help companies in the digital transformation of all their back-office processes. More than 300 leading companies in the country are connected to Voxel Caribe’s baVel network, exchanging more than 14 million transactions.
In this line, Voxel Caribe is a DGII certified provider to issue tax receipts and has helped more than 10 companies to become electronic taxpayers of the DGII.
Contact Voxel Caribe if you want to become an electronic taxpayer of the DGII and start the digital transformation of your company.