ITBIS: Who can bill, how HAS a bill/receipt (Factura) to look, how NOT?

[J D Sauser]

I have a number of bills and subsequent receipts showing ITBIS, many of which don't bear much more than:

• the word "Factura"
• the date filled out
• loose description of services and/or goods
• amounts
• subtotal
• ITBIS
• total
• a mostly unreadable signature or hieroglyph
• optionally: a "PAGADO" stamp (which anyone can buy at most any libreria).

NO company header or name.
NO Tax ID number (RNC?)

Basically, one has a receipt saying X-amount of monies were paid to the current non-ID' clerk of a company with no name and that it includes X-amount of ITBIS, (which may be forwarded to the state or pocketed together with the principal amount.

Is that "legal", is it acceptable, has one to to refuse paying ITBIS if a bill/receipt does NOT show some (Tax) ID'ing data?

Thanks! ... J-D.

[Robert]

If your issuing an Invoice/Factura, it should have the company name, RNC (Tax ID) and a unique NCF # (Numero Comprobante Fiscal).

The NCF numbers are issued to you by the DGII.
Depending on the types of good and services you offer, they will issue different classes of NCF numbers. The DGII tracks invoices via the RNC and NCF number.

The NCF number looks something like this: A010010010100000399

Currently you need to report all transactions monthly, this is done online via the DGII website. It a very slick and modern system that has greatly increased tax revenues and decreased fraud.

[jrhartley]

exemptions pinched from a previous post

* exported goods
* basic foodstuffs
* medicines
* fuels
* fertilizers
* books and magazines
* educational materials
* financial services
* transportation services
* home rentals
* utilities
* educational and cultural services

[J D Sauser]

So, a bill/receipt like the one I described is essentially BS?

How long does it take a company to obtain the proper RNC and NCF? I got my RNC on my companies at the same time I got the company papers. So, are there companies who can have been formed and not yet have these?

What does a company do as long it has not obtained these, not bill ITBIS or take it in and pocket it, or what?



... J-D.

[Robert]

Originally Posted by J D Sauser

So, a bill/receipt like the one I described is essentially BS?

... J-D.

That would be my guess. Then again, I'm not an accountant and that's we use a good one to unravel the type of BS you describe above.

[Expat-in-Cabarete]

Most formal companies (don't expect it from a Colmado) do have a RNC. I've been faced with situations though where if I want a "comprobante fiscal" I have to pay an additional 16%. The only place that surprised me is the Todo por 10 store in Puerto Plata. The girls there know how to work it out backwards and even though their prices have the ITBIS included, they break it down and put is separately for you in their legal facturas.

[TheHun]

Also, there are least 2 type of factura fiscal that I know of:
1, for re-sellers, so they can reclaim the ITBIS from the Gov.
for example: My business buys motor oil to change oil in my customers vehicles. I'm not the end user, they are. I'll get the ITBIS back from the government -the one that I paid over the oil price and I have to send them what my customer paid over my price. But if I buy printer cartridge for the office - since I'm the final user- I have to pay ITBIS. ( I still need factura fiscal to file taxes)
2, well, based on the above, the other type of factura fiscal is for the end-user. No refund of ITBIS can be done.
The factura fiscal has to state which kind of is it!!
My book keeper gave me this info after I was receiving end user factura fiscals on few of the items, parts that we re-sell.
Since it's over bureaucratic (like many other things here) there are many ways to cheat. But I don't know much about that.

[J D Sauser]

Well, I understand there are facturas con valor fiscal, which can be used to deduct the ITBIS paid against ITBIS received in ones business.
But then there are facturas "normales".
Yet, my question is, even in the case of a factura normal, are there not some minimal standards or requirements as to what there has to be on it, in order for that business to be able to perceive ITBIS (for the state).

Here is one typical example of many (I have edited/deleted some of the information for my and the company's privacy):

... J-D.

[Robert]

As far as I'm aware, the DGII would not accept that invoice.

It has no RNC or NCF.

[Expat-in-Cabarete]

A couple of years ago, the DGII gave all businesses a deadline to print their comprobantes, both for "uso fiscal" and "para consumidor final". The RNC has to be printed on the factura and each factura is numbered consecutively.

The "factura" shown above has no value as a comprobante fiscal. You wouldn't be able to use anyway since you don't have there enough information on to fill out your monthly ITBIS declaration.