The Dirección General de Impuestos Internos – DGII (General Directorate of Internal Taxes), through General Norm No. XX – 2021, establishes the procedure to be followed by the issuers of Electronic Tax Vouchers to be certified by the DGII as Electronic Invoicing Service Providers and the requirements to be met for such purposes.
1. To whom does this standard apply?
Individuals or legal entities domiciled in the Dominican Republic, authorized by the DGII to be issuers of Electronic Tax Vouchers and complying with the requirements set forth in this General Standard may avail themselves of the provisions of this General Standard.
2. Definitions to consider
The definition of the following terms is emphasized due to its particularity:
- Electronic Invoicing Service Provider: individual or legal entity certified by the DGII to provide Electronic Invoicing services.
- Electronic Invoicing Certification Portal: website provided by the DGII for testing by the taxpayer, certifying its ability to issue and receive electronic tax vouchers, and other documents of the operating model, prior to its productive incorporation.
- Environment: is a technological context or environment created to define the course and operation of certain services, which combines hardware and software tools to perform one or several tasks.
3. Requirements as a Electronic Invoicing Service Provider
Individuals and legal entities choosing to be authorized and certified by the DGII as Electronic Invoicing Service Providers must comply with the following requirements:
- To be incorporated into the Registro Nacional de Contribuyentes – RNC (National Taxpayers Registry).
- To have an economic activity related to the sale of software development.
- To own a password to access the Virtual Office.
- To be authorized and certified by the DGII to be an Issuer of Electronic Tax Vouchers.
- To have a Digital Certificate for Tax Processes, issued by a trust service provider (certification entity) duly registered in the competent authorities for such purposes.
- To be up to date in the fulfillment of their formal and substantive obligations.
- To comply with the technical requirements set forth by the DGII.
- To file the documentation the DGII considers necessary for its authorization and certification.
4. What are the minimum services these suppliers provide?
- They must offer at least the following services:
- Issuance and reception of the Electronic Invoicing Certification.
- Issuance and receipt Acknowledgement of Voucher.
- Issuance and receipt of the Commercial Approval.
- Issuance and receipt of Summary of Consumption Invoices.
- XML storage and back-up of the Electronic Invoicing Certification.
- Emisión y recepción de Aprobación Comercial
- Emisión y recepción de Resumen de Factura de Consumo
- Almacenamiento y resguardo de XML de e-CF
To find out what each of these services refers to, you can access the following link: DGII
5. Registration and Publication of Suppliers
The DGII will keep a registry of taxpayers authorized as Electronic Invoicing Service Providers, which will be published on its institutional web portal for the information of all taxpayers, according to the latest version of certification available.