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Dominica TIN number guide

Registro Nacional del Contribuyente (RNC)​

Internal Revenue (DGII — Dirección General de Impuestos Internos) assigns two types of RNC numbers: "Registrados" (Registered) and "Contribuyentes" (Taxpayers). The RNC is the Dominican Republic's tax identification number, listed in the worldwide directory of VAT and tax ID names.

The RNCs for "Registrados" are granted for the completion of specific procedures, certain transactions, the ability to make occasional tax declarations and/or payments. Meanwhile, the RNCs for "Contribuyentes" are intended for engaging in one or more economic activities that generate tax obligations with periodic reporting requirements.

All persons, whether of national or foreign origin, who have tax responsibility in the Dominican territory are required to register for RNC.

The RNC number for individuals is the same as their National Identity Card number, while for legal entities and foreigners without an identity card, it is a 9-digit number assigned by Internal Revenue. To verify an RNC online, use the DGII's free verification portal.

Format

9 Digits

Official database Search RNC

Cédula de Identidad y Electoral​

Cedula consists of 11 digits

Frequently Asked Questions​

Can a foreign company obtain an RNC without first registering in the Dominican Mercantile Registry?​

No. Law 3-02 on Commercial Registration requires any company habitually engaging in commercial activity in the Dominican Republic — including foreign companies — to first obtain a Mercantile Registry (Registro Mercantil) before applying for an RNC with the DGII. This means foreign companies must submit apostilled constitutive documents from their country of origin, an assembly resolution approving Dominican operations, an updated shareholder list, and a Dominican address. Only after Mercantile Registry completion can the RC-02 form for RNC registration be filed. The process takes approximately 10 working days and is free of charge. Documents in languages other than Spanish require certified translation. (DGII)

What is the difference between an RNC and a Cédula for tax purposes, and when does each apply?​

For individuals who are Dominican citizens, the RNC is identical to their Cédula de Identidad y Electoral (11 digits). When an individual registers as a taxpayer, the DGII uses their Cédula number as their tax identification. For legal entities and foreigners without a Dominican Cédula, the DGII assigns a separate 9-digit RNC. This dual system causes confusion because the same verification portal (dgii.gov.do) accepts both formats. When invoicing, businesses must quote their 9-digit RNC, while individual taxpayers use their 11-digit Cédula. Using the wrong format can cause the DGII's comprobante fiscal (NCF) validation to reject the transaction. (DGII)

What happens if I issue an invoice without a valid NCF (comprobante fiscal) sequence in the Dominican Republic?​

Invoices without a valid NCF (Número de Comprobante Fiscal) sequence issued by the DGII are not legally recognized for tax purposes. Your customer cannot use the invoice to claim ITBIS (VAT) input credits or deduct the expense from their corporate income tax, which means most businesses will refuse to accept it. The DGII validates NCF sequences against active RNC status and proper authorization. Non-compliance results in a 10% surcharge for the first month, an additional 4% for each subsequent month, and a monthly penalty of 1.1%. After the mandatory e-invoicing transition (final deadline May 15, 2026 for all businesses under Law 32-23), paper invoices without electronic authorization will not be recognized at all. See our global e-invoicing status tracker for the Dominican Republic's mandate timeline. (EDICOM)

When must foreign companies transition to electronic invoicing (e-CF) in the Dominican Republic?​

Law 32-23 (effective May 16, 2023) mandates progressive adoption of electronic fiscal receipts (e-CF) for all businesses. Large national companies had 12 months (completed), large local and medium companies had 24 months, and small, micro, and unclassified companies must comply by May 15, 2026. To issue e-CFs, a company needs an active RNC, DGII authorization to issue comprobantes fiscales, a valid digital certificate, and an invoicing system meeting DGII technical standards. The DGII conducts validation checks including verifying that the RNC is not on any restriction lists. Companies failing to adopt e-CF by their deadline will be unable to issue valid invoices. (EDICOM)

How do I verify if a Dominican business partner's RNC is active before entering into a contract?​

Use the DGII's free online RNC verification portal at dgii.gov.do. You can search by RNC number (9 digits for businesses), Cédula (11 digits for individuals), or by company name (razón social). The portal returns the entity's registration status, taxpayer category (Registrado vs. Contribuyente), and basic identification data. This is critical before accepting invoices: if you fail to validate the supplier's RNC, you cannot issue a tax-credit-compliant invoice, and your client may reject your bill or lose their deduction rights. For a step-by-step guide, see how to verify a Dominican RNC online. (DGII)

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