Synced Daily · Official DGII File: 2026-11-07 · November 11, 2026 at 05:30 AM (DR time)

Dominican Republic DGII Guide 2026: RNC, NCF, e-CF (Law 32-23) & Form 606

Live English compliance & developer reference synced daily with the Dominican Republic tax authority (DGII), featuring taxpayer statistics, check-digit math, full Series B / E fiscal receipts, 2026 e-CF deadlines, and fee-free electronic invoicing with UrbanStock POS.

RNC / Tax ID Lookup NCF / e-CF + QR Validator Form 606 Batch Check Free REST API View 13 FAQs

Indexed Taxpayers

797,960

Official DGII file (2026-11-07)

ACTIVO Status

381,532

Eligible for ITBIS tax credit

SUSPENDIDO Status

329,974

Flagged prior to Form 606

With Trade Name

448,700

Enriched commercial names

SECTION 1 · DOMINICAN TAX IDS

RNC, Tax Cédula & Official Check-Digit Algorithms (Module 11 / Module 10)

Before issuing a tax-credit invoice or booking vendor expenses in Dominican accounting, verify two layers: mathematical check-digit integrity and live DGII registry status (run lookup now).

Corporate RNC (9 digits · DGII Module 11)

Issued to legal entities (S.R.L., E.I.R.L., S.A.), nonprofits, and public agencies in display format X-XX-XXXXX-X.

Multiply the first 8 digits by weights 7, 9, 8, 6, 5, 4, 3, 2.
Compute remainder = sum % 11. Check digit 9 is 2 if 0, 1 if 1, otherwise 11 - remainder.
Safe synthetic sandbox RNC: 000000000.

Personal Tax Cédula (11 digits · JCE Module 10)

Resident sole proprietors, landlords, and independent professionals file taxes under their Dominican Cédula (XXX-XXXXXXX-X).

Uses JCE Module 10 (Luhn variant) over the first 10 digits with alternating weights 1, 2.
Legacy 8-digit and 10-digit historical records also exist inside the official DGII file.
Safe synthetic sandbox Cédula: 00000000000.

SECTION 2 · TAXPAYER STATUS CODES

Official DGII Registry Statuses (Preserved Verbatim in API)

DGII Status	Tax Credit / 606	Accounting & Compliance Meaning
ACTIVO	Yes	Taxpayer is in good standing and eligible for B01/E31 ITBIS fiscal credit.
SUSPENDIDO	No (Warning)	Administrative suspension after missed filings. Vendor must regularize via DGII OFV.
CESE TEMPORAL	No	Voluntary temporary halt of economic activity declared to DGII.
DADO DE BAJA	No	Permanently closed tax record; post-closure invoices carry zero tax validity.
ANULADO / RECHAZADO	No	Annulled or rejected entry in the national registry.

SECTION 3 · GENERAL RULE 06-18

Complete Dominican Fiscal Receipts Table: NCF (B-Series) & e-CF (E-Series)

Traditional NCF receipts (Series B) use 11 characters (B + 2 type digits + 8 sequence digits); electronic e-CF receipts (Series E) use 13 characters (E + 2 type digits + 10 sequence digits). Validate any sequence or QR URL via the NCF / e-CF Validator.

Code	Format	Receipt Type (EN)	ITBIS Credit	Buyer RNC	Forms	Counterpart	DGII Rule
`B01`	Series B (11 ch)	Tax Credit Invoice (B2B)	Yes	Required	606 / 607	`E31`	Valid for ITBIS credit & deductible corporate expenses on Form 606.
`B02`	Series B (11 ch)	Final Consumer Invoice	No	Optional	— / 607	`E32`	End-consumer sales. Does NOT grant ITBIS fiscal credit on Form 606.
`B03`	Series B (11 ch)	Debit Note	Yes	Optional	606 / 607	`E33`	Increases amount or adjusts ITBIS on a previously issued invoice.
`B04`	Series B (11 ch)	Credit Note	Yes	Optional	606 / 607	`E34`	Voids, returns, or reduces a previously issued invoice.
`B11`	Series B (11 ch)	Informal Purchase Receipt	No	Optional	606	`E41`	Self-issued when buying from unregistered local vendors without RNC (withholdings apply).
`B12`	Series B (11 ch)	Single Revenue Registry	No	Optional	— / 607	—	Summarizes daily consumer sales where authorized.
`B13`	Series B (11 ch)	Petty Cash Minor Expenses	No	Optional	606	`E43`	Small non-ITBIS-credit operating expenses (tolls, consumables, etc.).
`B14`	Series B (11 ch)	Special Tax Regimes	No	Required	606 / 607	`E44`	Tax-exempt entities (Free Zones / Law-exempt buyers); buyer RNC required.
`B15`	Series B (11 ch)	Government Entity Receipt	Yes	Required	606 / 607	`E45`	Sales of goods or services to Dominican public institutions.
`B16`	Series B (11 ch)	Export Receipt	No	Optional	— / 607	`E46`	Export of goods outside the Dominican Republic.
`B17`	Series B (11 ch)	Foreign Payments Receipt	No	Optional	606	`E47`	Payments/remittances to non-resident foreign suppliers (27% ISR withholding rules apply).
`E31`	Series E (13 ch)	Electronic Tax Credit Invoice (e-CF)	Yes	Required	606 / 607	`B01`	XML signed electronic equivalent of B01; valid for ITBIS credit & Law 32-23.
`E32`	Series E (13 ch)	Electronic Consumer Invoice (e-CF)	No	Optional	— / 607	`B02`	XML electronic consumer receipt (equivalent of B02; no ITBIS tax credit).
`E33`	Series E (13 ch)	Electronic Debit Note (e-CF)	Yes	Optional	606 / 607	`B03`	Electronic debit note increasing value of an e-CF.
`E34`	Series E (13 ch)	Electronic Credit Note (e-CF)	Yes	Optional	606 / 607	`B04`	Electronic credit note cancelling or reducing an e-CF.
`E41`	Series E (13 ch)	Electronic Purchase Receipt (e-CF)	No	Optional	606	`B11`	Electronic self-issued receipt for informal unregistered suppliers.
`E43`	Series E (13 ch)	Electronic Minor Expenses (e-CF)	No	Optional	606	`B13`	Electronic petty cash expenses receipt (no ITBIS tax credit).
`E44`	Series E (13 ch)	Electronic Special Regimes (e-CF)	No	Required	606 / 607	`B14`	Electronic receipt for tax-exempt Free Zones & special regimes.
`E45`	Series E (13 ch)	Electronic Government Invoice (e-CF)	Yes	Required	606 / 607	`B15`	Electronic invoicing to Dominican Government institutions.
`E46`	Series E (13 ch)	Electronic Export Receipt (e-CF)	No	Optional	— / 607	`B16`	Electronic export of goods receipt.
`E47`	Series E (13 ch)	Electronic Foreign Payments (e-CF)	No	Optional	606	`B17`	Electronic receipt for remittances and services paid abroad.

SECTION 4 · LAW 32-23 ELECTRONIC INVOICING (2026)

Mandatory e-CF Implementation Timeline & Ordinary B-Series Retirement

DGII Segment (OFV)	Implementation Deadline	Exclusive e-CF Date (End of Ordinary B-Series)	Current Rule
Grandes Contribuyentes Nacionales	May 15, 2024	Dec 31, 2025 (Notice 25-25)	Ordinary B-series invalid; exclusive electronic e-CF in effect.
Grandes Locales y Medianos	Nov 15, 2025	Nov 1, 2026	Ordinary B-series valid until Oct 31, 2026; regulated contingency only after.
Pequeños, Micro y No Clasificados	Nov 15, 2026	Upon expiration	Automatic 6-month extension announced May 6, 2026 through Nov 15, 2026.

SECTION 5 · MONTHLY DGII CALENDAR & URBANSTOCK POS

Monthly Reporting Deadlines (Days 10, 15, 20) & Fee-Free e-CF Invoicing

Day 10 · IR-3 & IR-17

Filing & payment of income tax withholdings for payroll (IR-3) and informal services, rent, or dividends (IR-17).

Day 15 · Forms 606, 607 & 608

Rule 07-18: Submit purchases (606), sales (607), and voids (608) — including zero filings if inactive (except RST-exempt entities).

Day 20 · IT-1 (ITBIS VAT)

Monthly ITBIS declaration reconciling sales output tax against deductible B01/E31 purchases plus ISR advances.

Operating a store or wholesale business in the Dominican Republic?

UrbanStock POS (urbanstockpos.com) delivers live RNC checkout lookups, omnichannel inventory (Windows, Android, WebApp), and direct DGII e-CF electronic invoicing with zero per-invoice "peaje" fees.

Explore UrbanStock POS ↗ Free RNC API Docs

SECTION 6 · 13 VERIFIED FREQUENTLY ASKED QUESTIONS

Quick Answers on Dominican RNC, e-CF, Law 32-23, Form 606 & API

Dominican RNC, Cédula & Taxpayer Status Verification

How foreign investors, finance teams, and APIs check Dominican entities reliably.

How do I check if a Dominican Republic company RNC is active?

Enter the 9-digit RNC or 11-digit Cédula (hyphens optional) at https://rnc.urbanstockpos.com/en or call GET https://rnc.urbanstockpos.com/api/v1/rnc/{rnc}. Confirm estado === "ACTIVO" and isActive === true. As of the 2026-11-07 official DGII file, 797,960 taxpayers are indexed.

What is the difference between a 9-digit RNC and an 11-digit Cédula?

Corporations (S.R.L., E.I.R.L., S.A.), NGOs, and government bodies receive a 9-digit RNC (X-XX-XXXXX-X) validated via DGII Module 11. Individuals, freelancers, and sole proprietors use their 11-digit National ID (Cédula, XXX-XXXXXXX-X), validated via JCE Module 10 (Luhn).

What do DGII status values ACTIVO, SUSPENDIDO, CESE TEMPORAL, and DADO DE BAJA mean?

ACTIVO means the taxpayer is in good standing for tax-credit receipts (B01/E31). SUSPENDIDO indicates administrative suspension after missed filings. CESE TEMPORAL marks a temporary business halt, and DADO DE BAJA means permanent tax closure — invoices dated after closure are invalid for ITBIS deductions.

How do businesses obtain their official RNC Registration Certificate today?

DGII discontinued physical paper RNC cards. Registered businesses download and print their free official 'Certificación de Registro Nacional de Contribuyentes' PDF inside the DGII Virtual Office (Oficina Virtual / OFV) at dgii.gov.do under Certificaciones.

Why does searching by a retail storefront brand sometimes fail to match?

DGII indexes each company's legal name (Razón Social) and registered tax trade name (Nombre Comercial). Storefronts or franchises often operate under a different holding/operating SRL; looking up the 9-digit RNC printed on the receipt always resolves the legal issuer.

Fiscal Receipts (NCF B-Series), Electronic e-CF (E-Series) & Law 32-23

Key rules for B01/E31 tax credits, QR verification, and 2026 compliance deadlines.

What is the difference between B01 NCF and E31 e-CF fiscal invoices?

Both grant ITBIS (18% VAT) tax credit and income tax deductibility for B2B buyers. B01 (11 characters) is the traditional printed/PDF sequence, whereas E31 (13 characters) is a digitally signed XML Electronic Fiscal Receipt (e-CF) authorized in real time by DGII under Law 32-23.

Can companies deduct ITBIS using B02 or E32 Consumer invoices?

No. B02 and E32 are Final Consumer invoices without ITBIS tax-credit entitlement. Businesses seeking tax-credit deductions must request a B01 or E31 invoice with their buyer RNC before checkout closes.

What are the active Law 32-23 e-CF electronic invoicing deadlines in 2026?

Large National Taxpayers transitioned exclusively to e-CF on Dec 31, 2025 (Notice 25-25). Large Local & Medium Taxpayers move to exclusive e-CF on Nov 1, 2026 (ordinary B-series ends Oct 31, 2026). Small, Micro & Unclassified taxpayers received an automatic 6-month extension announced May 6, 2026, setting their deadline at Nov 15, 2026.

How do I validate an e-CF QR URL without risking fake receipts?

Paste any e-CF QR URL (ecf.dgii.gov.do or fc.dgii.gov.do) into https://rnc.urbanstockpos.com/en?tab=ncf or POST /api/v1/validate/ncf. The validator extracts issuer RNC, ENCF, buyer RNC, total amount, and security code, flags /testecf/ or /certecf/ sandbox proofs, and builds a direct browser link to inspect the official DGII electronic stamp.

Monthly DGII Filing Calendar (Days 10, 15 & 20) & RST Exemption

Prevent Virtual Office rejections when reporting Form 606, 607, IT-1, and withholdings.

What are the recurring monthly DGII tax due dates in the Dominican Republic?

Day 10: Payroll & third-party income tax withholdings (IR-3 and IR-17). Day 15: Purchases (Form 606), Sales (Form 607), and Voided NCFs (Form 608) under General Rule 07-18. Day 20: Monthly ITBIS (VAT) declaration (IT-1) and income tax advances. Due dates landing on weekends or DR holidays shift to the next business day.

What is RST (Simplified Tax Regime) and who skips monthly Form 606/607 filings?

The Régimen Simplificado de Tributación (RST) is an optional simplified regime for qualifying SMEs based on income or purchases. Active RST taxpayers are exempt from filing monthly Forms 606, 607, and ordinary IT-1 returns.

UrbanStock POS & Free DGII RNC REST API

Connect WooCommerce, Shopify, Odoo, n8n, custom ERPs, or run a DR retail POS.

How can developers integrate the free DGII RNC API into external apps?

Use GET https://rnc.urbanstockpos.com/api/v1/rnc/{rnc}, GET https://rnc.urbanstockpos.com/api/v1/search?q=..., POST https://rnc.urbanstockpos.com/api/v1/rnc/batch (up to 50 IDs), and POST https://rnc.urbanstockpos.com/api/v1/validate/ncf. All public endpoints enable CORS (*) and ETag caching without API keys. Machine documentation lives at /openapi.json and /llms.txt.

What is UrbanStock POS and why 'no per-invoice peajes' for e-CF?

UrbanStock POS (urbanstockpos.com) is a Dominican POS, inventory, and B2B wholesale platform (Windows, Android, WebApp). Unlike providers that charge extra per-receipt 'peaje' fees for XML electronic invoices, UrbanStock POS connects directly to DGII with your digital certificate under all-inclusive plans plus live RNC checkout validation.