🇩🇴 Dominican Republic - E-Invoicing Specifications (e-CF / NCF)
Status: 🟢 Mandatory | Active for all businesses Authority: DGII (Dirección General de Impuestos Internos) Platform: DGII Electronic Invoice System (e-CF)
1. Context & Overview
The Dominican Republic has mandatory e-invoicing (comprobante fiscal electrónico) through DGII. The system follows a Clearance Model requiring NCF (Número de Comprobante Fiscal) authorization. Progressive rollout began in 2018.
| Date | Scope | Obligation |
|---|---|---|
| 2018+ | Progressive | Initial rollout by sector |
| Ongoing | All businesses | Continuous DGII authorization |
| Current | Full mandatory | All transaction types |
2. Technical Workflow (NCF Clearance)
flowchart TD
S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
X -->|2. Digital Signature| Cert[Digital Certificate]
Cert -->|3. Request NCF| DGII[DGII Platform]
DGII -->|4. Validate & Assign NCF| NCF[NCF Number]
DGII -->|5. Return ACK + NCF| S
S -->|6. Include NCF in XML| X2[Final Invoice]
X2 -->|7. Deliver to Client| C[Client]
S -->|8. Store XML| DB[Archive]
🧱 Key Components
- NCF (Número de Comprobante Fiscal): Authorization number
- RNC (Registro Nacional de Contribuyentes): Tax ID
- Digital Certificate: DGII-approved
- e-CF: Electronic tax document
3. Data Standards & Formats
A. Required Format
- XML Format: DGII schema
- Encoding: UTF-8
- Digital Signature: Required
B. Document Types
| Code | Type | Description |
|---|---|---|
| 01 | Factura Fiscal | Standard invoice |
| 02 | Nota Débito | Debit note |
| 03 | Nota Crédito | Credit note |
| 04 | Factura Consumidor Final | Consumer invoice |
| 11 | Comprobante para Exportación | Export document |
C. Critical Data Fields
- RNC: Tax ID (9-11 digits)
- NCF: Authorization number (19 digits)
- ITBIS: VAT (18%)
- MontoTotal: Total amount
4. Business Model & Compliance
A. Workflow
- RNC Registration: Obtain tax ID
- Certificate: Acquire DGII digital certificate
- NCF Request: Get authorization numbers
- Invoice Generation: Create XML with NCF
- Signing: Apply electronic signature
- Submission: Send to DGII
- Delivery: Send to buyer
B. Archiving
- Retention: 5 years
- Format: Original XML
5. Implementation Checklist
- RNC Registration: Obtain Dominican tax ID
- Digital Certificate: Acquire DGII certificate
- NCF System: Implement authorization logic
- XML Engine: Build DGII schema generator
- Signature Integration: Implement signing
- DGII API: Connect to web services
6. Resources
- DGII Portal: Dgii.gov.do
- E-Invoicing Section: Comprobantes Fiscales Electrónicos