DOMINICAN-DGII

Dominican Republic DGII e-CF mandatory phased 2019+.

Definition

Dominican Republic e-CF documents: e-CF tipo 31 (Credito Fiscal B2B), 32 (Consumidor Final B2C), 33 (Nota Debito), 34 (Nota Credito), 41 (Compras), 43 (Gastos Menores), 44 (Regimen Especial), 45 (Gubernamental), 46 (Exportaciones), 47 (Pagos Exterior). Dominican Republic-customised XML format. DGII or OXY (Operador Xpress) digital signature certificate. Facturador Gratuito DGII modality (small businesses, ~600 e-CF/month max), third-party certified Software. Mandate Phase 1 (15 January 2019) large enterprises revenue >RD$ 5B, Phase 2 (2022) RD$ 250M-5B, Phase 3 (2023-2024) RD$ 18M-250M, Phase 4 (2025) all SMEs. ITBIS 18% standard.

Origin

Dominican Republic DGII founded Ley 166/1997 ; Norma General 06-2018 e-CF framework ; Phase 1 deployment 15 January 2019 ; phased rollout 2019-2025.

Example in context

AES Dominicana (Dominican Republic electricity) issues B2B energy sale invoices via DGII e-CF tipo 31: signed XML RD certificate, ITBIS 18% energy, local SAP ERP integration.

Related terms

• Costa Rica Hacienda — Caribbean neighbour.