Through RNC No. 401-50625-4, the General Directorate of Internal Taxes established the procedure to be followed by issuers of e-CF (Comprobantes Fiscales Electrónicos – Electronic Tax Receipts) to be certified by the DGII (Dirección General de Impuestos Internos – General Directorate of Internal Taxes) as FE (Facturación Electrónica – Electronic Invoicing) Service Providers and the requirements to be met for such purposes.
1. Scope of the regulation
According to the provisions of the legislation issued, individuals or legal entities domiciled in the Dominican Republic, authorized by the DGII to be issuers of e-CF and that comply with the corresponding requirements, will be able to benefit from the provisions of the legislation issued.
2. Necessary Requirements
Individuals and legal entities that opt to be authorized and certified by the DGII as Electronic Invoicing Service Providers must comply with the following requirements:
- To be incorporated and active in the RNC (Registro Nacional de Contribuyentes – National Taxpayers Registry).
- To have an economic activity related to the sale and/or development of computer applications.
- To have an access password to the Virtual Office.
- To be authorized and certified by the DGII to issue e-CF.
- To have a Digital Certificate of Individuals for Tax Processes, issued by a trust service provider (certification entity) duly registered before the competent authorities for such purposes.
- To have complied with its formal and substantive obligations.
- To comply with the technical requirements set forth by the DGII.
- To file the documentation that the DGII considers necessary for its authorization and certification.
3. Offering of minimum services
On the other hand, in addition to complying with the above requirements, those individuals and legal entities that choose to be authorized and certified as Electronic Invoicing Service Providers before the DGII must offer at least the services that allow their clients to perform the following:
- Issuance and reception of e-CF
- Issuance and sending of e-CFs to the DGII and recipients, according to the specified format (XML) and the data contained therein.
- Generation, visualization, and sending of the printed representations of the e-CFs, according to the format required by the DGII, according to the type of e-CF sent.
- Reception of the e-CF generated and sent by the DGII and receivers.
- Issuance and reception of Acknowledgement of Receipt.
- Issuance, sending, and reception of Acknowledgements of Receipt under the format used for this purpose.
- Issuance and reception of Commercial Approval
- Issuance, sending, and reception of Commercial Approvals and Rejections under the format used for this purpose.
- Issuance and reception of Summary of Electronic Consumption Invoices
- Generation and sending to the DGII of the summaries of Electronic Consumption Invoices, according to the specifications established in the format used for this purpose.
- Storage and safekeeping of XML of e-CF
- Storage of e-CFs under the provisions of Article 16 of General Rule No. 01-2020, keeping the e-CFs issued and submitting or exhibiting them when required by the DGII, under the terms and conditions outlined in Article 50 of the Tax Code.