Regulatory updates - Dominican Republic

What changed

Two sections were updated:

1. Gift vouchers and certificates

• The billing indicator "Non-billable" must be used at the time of issuance, as no transfer of goods or services occurs at that point.
• The receipt detail must include the description "Gift voucher" or "Gift certificate".
• Upon redemption, an e-CF type 32 must be issued, reflecting the goods or services delivered and applicable taxes.
• The voucher or certificate must appear as a payment method, whether full or partial.

2. Contingency operation

• Connectivity failure: e-CF documents must be generated offline and submitted within 72 hours of connection restoration.
• Inability to issue e-CF: Non-electronic authorised sequences must be used. The contingency period cannot exceed 15 calendar days.
• DGII system failure: Generated e-CF documents must be stored and submitted once the DGII system is restored.

After any contingency, issuers have 30 calendar days to submit the corresponding e-CF documents, referencing any non-electronic receipts previously issued.

Impact on taxpayers

Companies must update their invoicing systems and internal processes to reflect these new specifications for gift voucher workflows and contingency procedures.

What changed

A single technical modification was applied to both schemas. The field "TipoIngresos" (income type) is now optional, with a minimum occurrence set to zero (minOccurs="0") and a maximum of one (maxOccurs="1"). This means that companies are no longer required to include this field when issuing electronic debit or credit notes.

When included, the accepted income type values are:

• 1: Operating income (non-financial)
• 2: Financial income
• 3: Extraordinary income
• 4: Rental income
• 5: Income from the sale of depreciable assets
• 6: Other income

Impact on taxpayers

In practical terms, this change has a low impact on taxpayers. Since electronic debit and credit notes always derive from an electronic fiscal credit invoice (e-CF 31), and the "TipoIngresos" field remains mandatory in that source document, the information has already been reported at the point of origin.

Companies should ensure their systems reflect the updated schema if they include the "TipoIngresos" field in debit or credit notes.

The General Directorate of Internal Taxes (DGII) of the Dominican Republic published the “Electronic Invoicing Contingency Instructions” on its official website. The document provides guidance to taxpayers on how to continue issuing invoices when normal electronic invoicing operations are disrupted.

Electronic invoicing contingency

An electronic invoicing contingency is an exceptional situation that prevents the normal operation of the electronic invoicing cycle. In such cases, DGII has defined specific procedures that taxpayers must follow to ensure continuity of invoicing and subsequent compliance.

Purpose of the contingency guide

The guide explains when a contingency may be requested, how it is initiated and closed, and what actions taxpayers must take during and after the contingency period. It also consolidates contingency-related rules already established in other DGII publications, including the “Guide to Becoming an Electronic Issuer”.

Situations triggering contingency

According to the guidance, a contingency situation may arise in the following cases:

• Loss of connectivity, where electronic tax receipts (e‑CFs) must be generated offline and transmitted within 72 hours.
• Inability to issue e‑CFs, requiring the use of authorised non‑electronic tax receipts, with replacement e‑CFs submitted within 30 calendar days. This contingency may not exceed 15 calendar days.
• Unavailability of DGII electronic invoicing systems, where e‑CFs must be stored and transmitted once communication is restored.