The head of the General Directorate of Taxes internal (DGII), Luis Valdez, recalled yesterday that from 2023 the compulsory use of the electronic billing.
For this route, the Free Biller was launched yesterday, a technological facility provided by the institution to issue and receive electronic tax receipts (e-CF), aimed at those taxpayers who do not have any system or infrastructure for the implementation of the Electronic billing.
Now, what is an electronic invoice?
The DGII has published on its website a document with 103 frequently asked questions about the topic. Of this, Free Journal extracts 10 that can serve as a general guide for our readers.
What is an Electronic Tax Receipt (e-CF)?
It is that digitally signed electronic document that certifies the transfer of goods, delivery in use or the provision of services, and must always comply with the requirements established in Decree 254-06 and any other current regulations.
What do you need to do to bill electronically?
You must meet the following requirements:
- Have the National Taxpayer Registry (RNC) updated.
- Be registered as a taxpayer with tax obligations in your charge.
- Have access code to the Virtual Office (OFV). Be up to date in complying with your tax obligations and formal duties.
- Complete the Authorization Request Form (FI-GDF-016).
- Have a digital certificate for tax processes, issued by one of the trusted service providers authorized by Indotel.
- Meet the technical requirements Taxes Internal available.
- Have specialized software that allows the preparation, issuance and use of the e-CF.
- Be in compliance with the provisions of the General Standard 06-2018 on Tax Receipts.
- Successfully pass the certification process for the purpose of starting the issuance of the e-CF.
Who should invoice electronically?
The provisions of General Standard 01-2020, which regulates the issuance and use of Electronic Tax Receipts, may be used by natural or legal persons domiciled in the Dominican Republic who carry out operations of transfer of goods, delivery in use or provision of services for consideration or free of charge, which they present before Taxes Internal the request to be issuers of Electronic Tax Receipts and that meet the requirements established in the aforementioned standard.
What are the benefits of issuing electronic tax receipts?
- Reduction of printing costs and purchase of paper.
- Positive impact on the environment.
- Reduction of costs of physical storage of documents.
- Compliance cost reduction.
- Faster and more efficient administrative processes.
- Optimization of time and resources.
- Process automation.
- Facilitates tax compliance.
- Facilitate electronic commerce.
- Promotes fair competition and fairness.
- It provides legal certainty to both the issuer and the recipient of the tax receipt.
- Traceability and certainty of information.
- No more lost documents.
- It standardizes electronic commercial relationships between companies.
- Greater security in the protection of documents.
Why use the electronic billing in the Dominican Republic?
The electronic billing promotes fair competition between economic agents, modernizes and streamlines processes, while facilitating tax compliance and reducing transactional and operating costs. In addition, the use of new information and communications technologies allows companies to increase their productivity, making them more competitive and more open to global markets, through electronic commerce and other platforms.
What are the characteristics of an Electronic Tax Receipt?
- It has the same validity and legal effects as the paper invoice.
- It is issued electronically.
- Standard invoice format (.xml).
- It is digitally signed.
- It offers greater security and integrity of the information.
What is the difference between a Electronic Tax Receipt and a non-electronic receipt (series B, A and P)?
The electronic tax receipt differs from the non-electronic tax receipt in that:
- It is issued electronically.
- It has a standard invoice format (.xml).
- It is digitally signed using a digital certificate.
- It has greater security and integrity of the information.
- It does not require printing on paper if the receiver and issuer are electronic.
How can an Electronic Tax Receipt be generated?
Through an invoicing software that allows generating the invoice in the standard XML format, provided by Taxes Internal and in accordance with the provisions of General Standard 01-2020 that regulates the Issuance and use of Electronic Tax Receipts in the process of Electronic billing.
Will the same types of receipts be used for electronic tax receipts?
No, the types of electronic tax receipts are different, in accordance with the provisions of the General Standard 05-2019 on types of Special Tax Receipts and the General Standard 01-2020 that Regulates the Issuance and use of Electronic Tax Receipts in the Process Electronic Billing.
What are the new types of electronic tax receipts?
- Electronic Tax Credit Invoice
- Electronic Consumption Invoice
- Electronic Debit Note
- Electronic Credit Note
- Electronic Shopping
- Minor Electronic Expenses
- Electronic Special Regimes
- Electronic Government
- Electronic Export
- Payments abroad
What happens if the client does not have electronic means to receive the Electronic Tax Receipt?
If the client is not electronic, the issuer of the e-CF will deliver a printed representation (RI) of the electronic tax receipt and the recipient must report their purchases as usual in the Costs and Expenses Submission Form (Form 606).
Does the electronic receiver have to confirm to the electronic sender the reception of the Electronic Tax Receipt what is issued?
Yes, by issuing the Acknowledgment of Receipt format, the electronic receiver must send the electronic issuer proof of receipt of the e-CF.
