{"id":11796,"date":"2023-06-19T08:26:25","date_gmt":"2023-06-19T07:26:25","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=11796"},"modified":"2023-06-19T08:26:25","modified_gmt":"2023-06-19T07:26:25","slug":"claus-per-a-entendre-la-nova-llei-de-facturacio-electronica-a-repubica-dominicana","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/claus-per-a-entendre-la-nova-llei-de-facturacio-electronica-a-repubica-dominicana\/","title":{"rendered":"Claus per a entendre la nova llei de facturaci\u00f3 electr\u00f2nica a Rep\u00fabica Dominicana"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Tiempo de lectura:<\/span> <span class=\"rt-time\"> 3<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><p><span style=\"font-weight: 400;\">La Llei de Facturaci\u00f3 Electr\u00f2nica \u00e9s una <\/span><b>normativa<\/b><span style=\"font-weight: 400;\"> que estableix <\/span><b>l&#8217;obligatorietat d&#8217;utilitzar la factura electr\u00f2nica a Rep\u00fablica Dominicana<\/b><span style=\"font-weight: 400;\"> com a mitj\u00e0 per a documentar les transaccions comercials realitzades al pa\u00eds.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La Llei No. 32-23 de Facturaci\u00f3 Electr\u00f2nica va entrar en vig\u00e8ncia el <\/span><b>16 de maig de 2023<\/b><span style=\"font-weight: 400;\"> i t\u00e9 com a objectiu principal modernitzar i agilitzar els processos de facturaci\u00f3, promovent <\/span><b>l&#8217;automatitzaci\u00f3 de l&#8217;emissi\u00f3, recepci\u00f3 i conservaci\u00f3 de les factures<\/b><span style=\"font-weight: 400;\">. A l\u2019implementar la facturaci\u00f3 electr\u00f2nica, es busca <\/span><b>reduir l&#8217;evasi\u00f3 fiscal, millorar el control tributari i facilitar la fiscalitzaci\u00f3<\/b><span style=\"font-weight: 400;\"> per part de les autoritats competents.<\/span><\/p>\n<h4><b>Calendari per a la implementaci\u00f3<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Davant l&#8217;entrada en vig\u00e8ncia de la llei, <\/span><b>els terminis per a la seva implementaci\u00f3 van comen\u00e7ar a computar-se<\/b><span style=\"font-weight: 400;\">. La <\/span><a href=\"https:\/\/dgii.gov.do\/Paginas\/default.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Direcci\u00f3 General d&#8217;Impostos Interns (DGII)<\/span><\/a><span style=\"font-weight: 400;\"> va publicar el calendari d&#8217;implementaci\u00f3 dels contribuents obligats a emetre comprovants fiscals electr\u00f2nics (e-CF).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D&#8217;acord amb la categoria de contribuent el termini \u00e9s el seg\u00fcent:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Grans contribuents nacionals:<\/b><span style=\"font-weight: 400;\"> tenen un termini de <\/span><b>12 mesos de vig\u00e8ncia<\/b><span style=\"font-weight: 400;\"> posteriors a l&#8217;entrada de la llei de facturaci\u00f3 electr\u00f2nica. Aquests grans contribuents han estat dividits en <\/span><b>tres grups<\/b><span style=\"font-weight: 400;\">. El primer grup tindr\u00e0 com a data l\u00edmit el <\/span><b>15 de gener de 2024<\/b><span style=\"font-weight: 400;\">. El segon grup podr\u00e0 habilitar els seus comprovants fiscals electr\u00f2nics fins al <\/span><b>15 de mar\u00e7 de 2024<\/b><span style=\"font-weight: 400;\">. El tercer grup t\u00e9 un termini fins al <\/span><b>15 de maig de 2024<\/b><span style=\"font-weight: 400;\">. Per a confirmar en quin grup es col\u00b7loca cada empresa, podeu consultar <\/span><a href=\"https:\/\/dgii.gov.do\/cicloContribuyente\/facturacion\/comprobantesFiscalesElectronicosE-CF\/Paginas\/Implemantacion-FE-listado-grandes-contribuyentes-nacionales.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">el link adjunt.<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Grans contribuents locals i mitjans contribuents nacionals:<\/b><span style=\"font-weight: 400;\"> tenen un termini de <\/span><b>24 mesos de vig\u00e8ncia<\/b><span style=\"font-weight: 400;\"> posteriors a l&#8217;entrada de la llei de facturaci\u00f3 electr\u00f2nica. Cosa que significa que aquestes companyies s&#8217;hauran de convertir en contribuents electr\u00f2nics abans del <\/span><b>15 de maig de 2025.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Petits, micro i no classificats:<\/b><span style=\"font-weight: 400;\"> tenen un termini de <\/span><b>36 mesos de vig\u00e8ncia<\/b><span style=\"font-weight: 400;\"> posteriors a l&#8217;entrada en vigor de la llei de facturaci\u00f3 electr\u00f2nica. El marge per a les pimes \u00e9s de <\/span><b>3 anys,<\/b><span style=\"font-weight: 400;\"> \u00e9s a dir, la data l\u00edmit per a aquest tipus d&#8217;empreses \u00e9s el <\/span><b>15 maig de 2026.<\/b><\/li>\n<\/ul>\n<h4><b><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11811\" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/CA_fechas_post-FacturacionElectronicaRD.png\" alt=\"\" width=\"1839\" height=\"506\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/CA_fechas_post-FacturacionElectronicaRD.png 1839w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/CA_fechas_post-FacturacionElectronicaRD-300x83.png 300w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/CA_fechas_post-FacturacionElectronicaRD-1024x282.png 1024w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/CA_fechas_post-FacturacionElectronicaRD-768x211.png 768w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/CA_fechas_post-FacturacionElectronicaRD-1536x423.png 1536w\" sizes=\"auto, (max-width: 1839px) 100vw, 1839px\" \/>Altres aspectes rellevants de la llei de factura electr\u00f2nica<\/b><\/h4>\n<p><b>Incentiu<\/b><span style=\"font-weight: 400;\">: dins dels aspectes importants de la llei de factura electr\u00f2nica es troba l&#8217;atorgament d&#8217;un <\/span><b>incentiu fiscal. Aquest incentiu consistix en un cr\u00e8dit d&#8217;impostos als contribuents que s&#8217;acullin al calendari d&#8217;implementaci\u00f3.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Els contribuents que encara no es trobin obligats a facturar electr\u00f2nicament per\u00f2 que desitgin implementar integralment abans de l&#8217;arribada del termini d&#8217;obligatorietat de llei gaudiran dels incentius previstos en l&#8217;article 38 i seg\u00fcents.<\/span><b> Aquest incentiu va des dels RD$300,000 en cas de ser una mipymes fins als RD$25,000 <\/b><span style=\"font-weight: 400;\">si es tracta d&#8217;una microempresa o empresa no classificada. <\/span><b>La DGII va precisar que aquests incentius operen com un cr\u00e8dit<\/b><span style=\"font-weight: 400;\"> i podran ser aplicables a: bestretes de l&#8217;Impost sobre la Renda; Itbis operacional, Impost sobre la Renda i Impost sobre els Actius.<\/span><\/p>\n<p><b>Exempts d&#8217;impostos:<\/b><span style=\"font-weight: 400;\"> a m\u00e9s, la nova llei, en el seu article 34, contempla que els prove\u00efdors de l&#8217;Estat que hagin estat autoritzats com a emissors electr\u00f2nics davant la DGII i el servei o b\u00e9 que es facturi mitjan\u00e7ant e-CF, queden exempts de la retenci\u00f3 del 5% de l&#8217;Impost sobre la Renda sobre pagaments de l&#8217;Estat, establert en la Llei 11-92, del 16 de maig de 1992, que aprova el Codi Tributari de la Rep\u00fablica Dominicana.<\/span><\/p>\n<h4><b><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11797\" src=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/imginterior-Blog-FacturacionElectronicaRD-1.jpg\" alt=\"Reuni\u00f3 a l'oficina\" width=\"1200\" height=\"750\" srcset=\"https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/imginterior-Blog-FacturacionElectronicaRD-1.jpg 1200w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/imginterior-Blog-FacturacionElectronicaRD-1-300x188.jpg 300w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/imginterior-Blog-FacturacionElectronicaRD-1-1024x640.jpg 1024w, https:\/\/www.voxelgroup.net\/blog\/wp-content\/uploads\/2023\/06\/imginterior-Blog-FacturacionElectronicaRD-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>Voxel Caribe, el teu partner de confian\u00e7a<\/b><\/h4>\n<p><b>Voxel Caribe \u00e9s <\/b><a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/voxel-caribe-es-el-primer-proveidor-e-cf-certificat-per-la-dgii-a-republica-dominicana\/\" target=\"_blank\" rel=\"noopener\"><b>el primer prove\u00efdor en facturaci\u00f3 electr\u00f2nica certificat per la DGII<\/b><\/a><span style=\"font-weight: 400;\">. A m\u00e9s, \u00e9s el prove\u00efdor que m\u00e9s empreses ha acompanyat en la seva transici\u00f3 reeixida cap al r\u00e8gim de contribuent electr\u00f2nic. Algunes d&#8217;aquestes companyies s\u00f3n: <\/span><b>Centre Cuesta Nacional, Grup Corripio, Nestl\u00e9 Dominicana,Dominican Watchman, Cerveseria Nacional Dominicana, Demanades Ja Market, Botigues La Nacional, Argos Dominicana, Gerdau Metaldom, Pala Pizza, S. a., Valent Fern\u00e1ndez, Argos Dominicana, entre altres.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Volem brindar-te l&#8217;oportunitat d&#8217;unir-te a aquest grup de contribuents electr\u00f2nics i <\/span><b>fer del teu proc\u00e9s de facturaci\u00f3 una experi\u00e8ncia encara m\u00e9s eficient<\/b><span style=\"font-weight: 400;\">. Si vols obtenir m\u00e9s informaci\u00f3 <\/span><a href=\"https:\/\/bavel.com.do\/facturacion-electronica\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">visita aquesta p\u00e0gina web<\/span><\/a><span style=\"font-weight: 400;\"> o escriu-nos a servicioalcliente@voxelgroup.net.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A Voxel estem compromesos a <\/span><b>oferir-te una soluci\u00f3 integral i personalitzada per a la teva transici\u00f3 a la facturaci\u00f3 electr\u00f2nica.<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entra en vigor l&#8217;obligatorietat<\/p>\n","protected":false},"author":3,"featured_media":11798,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[],"coauthors":[110],"class_list":{"0":"post-11796","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Claus per a entendre la nova llei de facturaci\u00f3 electr\u00f2nica a Rep\u00fabica Dominicana - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"La factura electr\u00f2nica a Rep\u00fablica Dominicana ja \u00e9s obligatoria per a algunes empreses. Aquestes s\u00f3n les claus de la llei.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/claus-per-a-entendre-la-nova-llei-de-facturacio-electronica-a-repubica-dominicana\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Claus per a entendre la nova llei de facturaci\u00f3 electr\u00f2nica a Rep\u00fabica Dominicana - Voxel - Blog\" \/>\n<meta property=\"og:description\" content=\"La factura electr\u00f2nica a Rep\u00fablica Dominicana ja \u00e9s obligatoria per a algunes empreses. 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