# Dominican Republic DGII Live Tax & RNC Guide + UrbanStock POS (English Reference)

> **Live Registry Status (https://rnc.urbanstockpos.com):**
> - **Last Automated Sync Check with dgii.gov.do:** November 11, 2026 at 05:30 AM (DR time)
> - **Active Official DGII Registry File:** 2026-11-07
> - **Indexed Taxpayers:** 797,960
> - **ACTIVO:** 381,532 · **SUSPENDIDO:** 329,974 · **With Commercial Name:** 448,700
> - **ISO Modified:** 2026-11-11T09:30:02.727Z

Official English technical & compliance reference for the Dominican Republic **DGII** (Dirección General de Impuestos Internos) taxpayer registry, fiscal receipts (**NCF** & electronic **e-CF** under **Law 32-23**), monthly filing dates, free REST endpoints, and **UrbanStock POS** ([urbanstockpos.com](https://urbanstockpos.com)).

## Free Tools & Endpoints

- **English RNC & Tax ID Lookup:** https://rnc.urbanstockpos.com/en
- **English Developer & AI API Portal:** https://rnc.urbanstockpos.com/en/api
- **Machine Specs:** [OpenAPI 3.1](https://rnc.urbanstockpos.com/openapi.json) · [llms.txt](https://rnc.urbanstockpos.com/llms.txt) · [Spanish Full Guide](https://rnc.urbanstockpos.com/guia-dgii.md)

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## 1. Tax IDs & Check Digit Validation (Module 11 / Module 10)

1. **RNC (9 digits, format `X-XX-XXXXX-X`):** Legal entities (S.R.L., E.I.R.L., S.A., NGOs, public entities).
   - Validated via **DGII Module 11** weights `[7, 9, 8, 6, 5, 4, 3, 2]` across the first 8 digits. `remainder === 0 -> 2`, `remainder === 1 -> 1`, else `11 - remainder`.
2. **Tax Cédula (11 digits, format `XXX-XXXXXXX-X`):** Individuals, freelancers, and sole proprietors operating under their Dominican national ID.
   - Validated via **JCE Module 10 (Luhn)** with alternating weights `1, 2`.

*Safe Sandbox Identifiers:* Always test integrations with `000000000` (RNC) or `00000000000` (Cédula), which return `isTestExample: true` and `isActive: false`.

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## 2. Official DGII Taxpayer Statuses (Preserved Verbatim)

| DGII Status | Valid for B01 / E31 Tax Credit? | Practical Meaning |
| --- | --- | --- |
| `ACTIVO` | **Yes** | Active and in good standing for fiscal credit and Form 606/607 reporting. |
| `SUSPENDIDO` | **No** (Warning) | Administratively suspended after extended missed declarations. |
| `CESE TEMPORAL` | **No** | Temporary business cessation filed with DGII. |
| `DADO DE BAJA` | **No** | Permanently closed tax registration. |
| `ANULADO` / `RECHAZADO` | **No** | Annulled or rejected registry entry. |

---

## 3. Complete Fiscal Receipt Reference: NCF (B-Series) & e-CF (E-Series)

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

---

## 4. Electronic Invoicing Timeline (Law 32-23 · 2025–2026)

| DGII Taxpayer Tier (OFV) | Implementation Deadline | Exclusive e-CF Mandatory (End of Ordinary B-Series) | Status |
| --- | --- | --- | --- |
| **Grandes Contribuyentes Nacionales** | May 15, 2024 *(elapsed)* | **Dec 31, 2025** (Notice 25-25) | B-series retired; e-CF only. |
| **Grandes Locales y Medianos** | Nov 15, 2025 *(elapsed)* | **Nov 1, 2026** | Ordinary B-series valid through Oct 31, 2026; contingency rules apply after. |
| **Pequeños, Micro y No Clasificados** | **Nov 15, 2026** *(6-month extension)* | Upon deadline expiration | Automatic 6-month extension announced May 6, 2026 through Nov 15, 2026. |

---

## 5. Monthly DGII Calendar (Days 10, 15, 20)

- **Day 10:** Payroll & vendor income tax withholdings (**IR-3** & **IR-17**).
- **Day 15:** Data filings **606** (purchases), **607** (sales), and **608** (voids) under General Rule 07-18 (zero filings mandatory if inactive; **RST** taxpayers exempt).
- **Day 20:** Monthly ITBIS (18% VAT) return (**IT-1**) & ISR advances.

---

## 6. Frequently Asked Questions (EN)

### 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.