Part of the guide How to buy
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Short answer
To get an electronic tax receipt (e-CF) when buying corporate gifts in the DR, give your company's exact RNC and legal name and the receipt type at the quote stage: tax credit, special regime, or government. Lemon Creativo in Santo Domingo invoices with e-CF and quotes within 24–48 hours, with ITBIS shown separately.
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Request quoteWhat details do you need to give for the invoice to come out right?
Three tax details and one contact detail, at the quote stage, not when the order arrives. With them the invoice is right the first time; without them it gets corrected later, and correcting an electronic receipt is more work than issuing it right.
| Detail | What it is for | Mistake we see |
|---|---|---|
| Company RNC (tax ID) | Identifies who is invoiced before the DGII, the Dominican tax authority | Giving the personal ID of whoever placed the order |
| Exact legal name | It must match the RNC | Using the trade name instead of the registered legal name |
| Receipt type | Tax credit, special regime, or government | Asking for it after the invoice was issued |
| Who receives the invoice | So it reaches whoever books it (accounts payable) and, if your company uses one, with the purchase order number | Sending it only to the person who ordered the gifts |
In groups with several companies, confirm which entity pays before you approve. This is a case that leads to corrections: one company in the group places the order, and another one has to receive the invoice.
Which e-CF type does your company need?
The one that matches the buyer. The DGII defines the electronic tax receipt types; these are the four that come up when buying corporate gifts:
| Type | What it is for, per the DGII | When it applies to corporate gifts |
|---|---|---|
| e-CF 31 · Tax credit invoice | Records the purchase and lets the buyer support expenses and costs or the tax credit | Most companies with an RNC |
| e-CF 32 · Consumer invoice | Sales to final consumers | An individual buying for themselves |
| e-CF 44 · Special regimes | Sales exempt from ITBIS or excise tax to people or entities under special regimes set by law, contract, or agreement ratified by Congress | Free trade zone companies, for example |
| e-CF 45 · Government | Sales to the central government, decentralized and autonomous institutions, social security institutions, and non-commercial state entities | Government institutions |
Which type applies to your company is your accounting or tax department's call; this article does not replace that advice. You tell us the type, and we issue that receipt.
Do catalog prices include ITBIS?
No. Lemon's catalog prices are reference prices before ITBIS (the Dominican VAT), and they vary with quantity, branding method, and packaging. The general ITBIS rate is 18%, according to the DGII; some products carry a different rate or additional taxes, so the exact total with taxes is shown in your quote.
An example at reference prices as of October 2026: 15 mugs with cork base and lid.
| Line | Amount |
|---|---|
| 15 mugs × RD$513 | RD$7,695.00 |
| ITBIS (18%) | RD$1,385.10 |
| Total with ITBIS | RD$9,080.10 |
For an order with packaging or a kit, such as a 4-piece gift box with notebook, pen, USB drive, and tumbler (from RD$3,352), the quote separates product, branding, packaging, and service. Procurement can compare suppliers line by line and see which part is taxed.
What if your company is in a free trade zone or a special regime?
Say so in the brief, before the quote. If the sale is exempt, both the total and the receipt (e-CF 44) change, and it is simpler to quote correctly from the start than to fix it later. We have experience invoicing free trade zone and special-regime companies.
If you are also buying uniforms or kits for a plant, our guide to uniforms and kits for free trade zone companies covers sizes by shift and deliveries in Santiago and other industrial parks.
What if you are buying for a government institution?
The invoice is issued as a government receipt (e-CF 45). We have worked with government clients, and public purchasing has its own steps: purchase orders, supplier documents, and internal approvals. Tell us which ones apply at your institution in your first message, so the delivery schedule accounts for them.
What happens if the invoice has a wrong detail?
An issued e-CF cannot be edited. If the RNC, legal name, or receipt type was wrong, it is corrected with an electronic credit note (e-CF 34) that reverses it, plus a new invoice with the right details. It can be done, but it takes time on both sides. Checking the details at the quote stage takes a minute.
How we handle it at Lemon
We ask for tax details in the quote, together with quantity and date, not when the order is already on its way. That is how the invoice arrives right the first time.
- Brief: item, quantity, date, delivery location, and tax details (RNC, legal name, and receipt type).
- Quote within 24 to 48 hours, itemized and with ITBIS shown separately, so procurement can compare without surprises.
- Artwork approval and production with piece-by-piece quality control.
- Delivery and e-CF invoice in the name of the company you indicated, sent to whoever books it.
If your company registers suppliers before buying, we send whatever details it requires. And if you are also settling quantities and dates, our guides to minimum orders and how many to buy and how long a corporate gift order takes round out what procurement needs. What to check in any supplier is in our guide to choosing a corporate gifts supplier, and the step-by-step is in how we work, from brief to invoice.
Request your quote with your RNC and receipt type: we reply within 24 to 48 hours with an itemized price and ITBIS shown separately.
Frequently asked questions
What is the difference between a tax credit invoice and a consumer invoice?
According to the DGII, the tax credit invoice (e-CF 31) lets the buying company support the expense, cost, or tax credit; the consumer invoice (e-CF 32) is for final consumers. If you buy for your company, ask for the tax credit invoice with the company's RNC.
Does a free trade zone company pay ITBIS on corporate gifts?
If it operates under a special regime that exempts it, the sale is invoiced with the special-regime e-CF (type 44), without ITBIS on the exempt lines. Your tax department confirms whether it applies; tell us when you request the quote so the total is right from the start.
How much ITBIS is added to catalog prices?
The general rate is 18%, according to the DGII. Some products carry a different rate or additional taxes, so the exact total with taxes is shown in your quote.
What happens if the invoice has the wrong RNC?
Under DGII rules, an issued e-CF cannot be edited: it is corrected with an electronic credit note and a new invoice with the right details. That is why we ask for the RNC and legal name at the quote stage, not at delivery.
Director of Lemon Creativo, a Dominican company that handles corporate gifts, business kits, and promotional products end to end: selection, branding, packaging, and delivery across the country.
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