GuidesDominican Republic
e-CF electronic invoicing: a practical guide
For clinics in the Dominican Republic: receipt types, when to use each one and how to avoid rejections.
Dominican Republic
What the e-CF is
The electronic fiscal receipt, or e-CF, is the digital version of an invoice with tax value. Instead of printing a receipt with a sequence authorized on paper, the clinic generates a digitally signed electronic document that is sent to the DGII, which validates it and gives it a status.
Law 32-23 on Electronic Invoicing phases in the e-CF by taxpayer type and size. If your clinic doesn’t issue e-CF yet, it’s worth finding out now when your turn comes and getting ready in time.
To issue e-CF you need to be authorized by the DGII as an electronic issuer, either with your own certified system or through an electronic invoicing provider, and have a digital certificate for tax procedures issued by an authorized entity.
The types a clinic uses most
There are several e-CF types, but in a dental clinic almost all daily work uses three:
| Type | Name | When it’s used |
|---|---|---|
| 31 | Electronic Tax Credit Invoice (Crédito Fiscal) | When the customer is a business or person with an RNC who needs the receipt for their expenses and taxes, such as an insurer or a company paying for its employees |
| 32 | Electronic Consumer Invoice (Consumo) | When the customer is the final consumer: most patients paying for their own treatment |
| 34 | Electronic Credit Note | To cancel or correct, fully or partly, an invoice already issued: a refund, a later discount or a mistake |
There are other types, such as the debit note (33) or the receipts for purchases and minor expenses, which you’ll use less often. Your accountant will tell you if you need them.
Which one to choose at the till
The key question at the till is: “Do you need a tax credit invoice?”. Always ask before invoicing, not after.
- If the patient doesn’t need tax credit, issue a consumer invoice (32).
- If the patient or the company paying needs tax credit, ask for the RNC or cédula and issue a tax credit invoice (31).
- If the invoice is for an insurer for the share the insurance covers, it will usually be a tax credit invoice (31) in the insurer’s name.
- If an invoice already issued needs fixing, it isn’t deleted: you issue a credit note (34) that references it.
What an e-NCF looks like
Every e-CF carries an electronic receipt number, the e-NCF. It has 13 characters: the letter E, the two digits of the receipt type and a ten-digit sequence. For example, E310000000001 is a tax credit invoice and E320000000001 a consumer invoice.
The printed version you give the patient includes a QR code and a security code anyone can use to verify the receipt with the DGII.
The DGII statuses
After you send the e-CF, the DGII gives it a status. Check them every day:
| Status | What it means |
|---|---|
| Accepted (Aceptado) | The receipt is valid. Nothing else to do. |
| Conditionally accepted (Aceptado condicional) | It’s valid, but the DGII found something worth reviewing and fixing in future receipts. |
| Rejected (Rechazado) | It isn’t valid. Fix the cause and issue it again. |
| In process (En proceso) | The DGII is still validating it. Check again later. |
How to avoid rejections
- Validate the customer’s RNC or cédula before issuing tax credit: it must exist and be active.
- Check that the authorized sequence hasn’t expired or run out, and request a new one in time.
- Make sure each line’s taxes are set up correctly in your list of services.
- On credit notes, always include the e-NCF of the invoice you are modifying.
- Keep your digital certificate current; note its expiry date.
- Issue the receipt on the day of payment, with the correct date.
Month-end
With e-CF, your sales are recorded in order from day one. At month-end, check with your accountant that every receipt is accepted and every credit note is properly linked. That makes preparing the monthly reports, such as the 606 for purchases and the 607 for sales, much simpler.
Summary
- Consumer (32) for patients who don’t need tax credit.
- Tax credit (31) with RNC or cédula, for companies and insurers.
- Credit note (34) to correct, never delete.
- Check the DGII statuses every day.
- Validate data before issuing to avoid rejections.