Minor Expenses

How to record staff minor expenses (consumables, transport, parking, tolls) with no supplier voucher and, once a month, issue a single Minor Expenses voucher (e-CF type 43) that groups them together.

Minor expenses are payments your staff make for consumables, fares and public transport, parking fees, and tolls, which often come with no fiscal voucher from the supplier. Mosce ERP lets you record each one as a "minor expense", attach the supporting receipt, and once a month issue a single Voucher for Minor Expenses (e-CF type 43) that groups them together. You issue that voucher yourself (it is self-issued) to support those payments before DGII.

Reading time: ~7 min

When to use this

Your staff paid for consumables, fares, public transport, parking, or tolls in the course of work and received no fiscal voucher from the supplier.
Month-end has arrived and you want to support all those minor expenses with a single voucher before DGII.
You need those payments to appear in your Purchases of Goods and Services report (606) for the period.

What is NOT a minor expense. If the supplier gave you a fiscal voucher (an invoice with an e-CF or a valid paper voucher), that expense is recorded as a standard expense with its voucher, not as a minor expense. The Voucher for Minor Expenses exists precisely for payments that have no fiscal backing from the supplier.

Before you start

The fiscal module is enabled and your fiscal configuration is saved (RNC + legal name).
There is an active authorization of type E43 (Voucher for Minor Expenses) in the environment where you will issue. See e-CF sequences.
To issue the monthly voucher, your role includes the fiscal:emit-gastos-menores permission. It is a specific permission, separate from the general fiscal management permission, so only the authorized circle can issue.
Your private storage is configured if you will attach the supporting receipts. If it is not, Mosce ERP tells you when you try to attach one. See Configure your private storage.

What the Voucher for Minor Expenses is

Per DGII, the Voucher for Minor Expenses is the one issued by individuals or companies to support payments made by their staff, whether in Dominican territory or abroad, in the course of work-related activities, such as consumables, fares and public transport, parking fees, and tolls. It is a self-issued voucher: your business is both the issuer and the party that uses it as backing, because the original supplier gave no fiscal voucher.

That is why the Voucher for Minor Expenses carries no buyer RNC and its amount generates no ITBIS credit. It is an expense-support document, not a sales invoice.

Classifying an expense as a "minor expense"

When you record an expense in Mosce ERP, you choose its classification:

Standard expense - the supplier provided a fiscal voucher; the expense is backed by that voucher.
Minor expense - there is no fiscal voucher from the supplier; the expense will later be grouped into the month's Voucher for Minor Expenses.

When you mark an expense as a minor expense, attach the supporting receipt (photo or PDF of the ticket, fare stub, toll receipt, etc.). The receipt is stored in your private storage. Keep these records: they are the evidence of the payment behind each line of the monthly voucher.

Issuing the month's Voucher for Minor Expenses

Once a month you group the eligible minor expenses into a single e-CF type 43.

Open the Generate Voucher for Minor Expenses screen from the Fiscal module.
Choose the month you are supporting.
Mosce ERP lists the eligible minor expenses for that period. Select the ones you will include (each expense is a line on the voucher).
Click Issue.

Each selected minor expense becomes a line on the voucher. You can include up to 100 expenses in a single Voucher for Minor Expenses; if you have more, issue additional vouchers.

Confirmation before issuing

Before sending the voucher to DGII, Mosce ERP shows a confirmation dialog with a warning. The dialog summarizes:

how many expenses you are grouping,
the voucher total,
the period (month) you are supporting.

The warning reminds you that this is a real, irreversible fiscal issuance to DGII: once confirmed, the voucher consumes a number from the E43 sequence and is signed and transmitted. Review the summary carefully before confirming. If something is off (an extra expense, the wrong month), cancel, fix the selection, and issue again.

The e-CF number this issuance consumes advances the E43 sequence counter and is not reused. That is why you should confirm only when the selection is complete and correct. See What happens if DGII rejects a voucher.

After issuing

The voucher appears in the e-CF Documents tray as an e-CF type E43, with its DGII validation status, its Track ID, and the option to download the signed XML and the Printed Representation once accepted. See e-CF Documents.
The minor expenses it grouped are now supported by that voucher.
The voucher is automatically included in your Purchases of Goods and Services report (606) for the period. See DGII reports.

Minor Expenses and Purchases are not sales types

The types E41 (Purchases Voucher) and E43 (Voucher for Minor Expenses) support purchase/expense operations, not sales. That is why they do not appear as a voucher type when invoicing a sale or in the Point of Sale. The E43 is issued only from the Minor Expenses screen described above.

Common errors

Symptom	Cause	Solution
I cannot attach the receipt	Private storage is not configured	Configure your private storage and attach again
The Minor Expenses screen or issue button does not appear	The `fiscal:emit-gastos-menores` permission is missing	Ask the administrator to grant you that specific permission
Issuance is blocked for a missing sequence	There is no active E43 authorization in the current environment	Register an E43 authorization in Sequences
An expense with a supplier fiscal voucher ended up as a minor expense	It was misclassified when recorded	Reclassify it as a standard expense and back it with its voucher; do not include it in the e-CF 43
I have more than 100 minor expenses in the month	One voucher groups up to 100 lines	Issue more than one Voucher for Minor Expenses to cover the rest

e-CF Documents - where you see the issued voucher and its DGII status.
e-CF sequences - the E43 authorization that enables issuance.
DGII reports - the 606 includes the period's Minor Expenses.
Fiscal configuration

Regulatory sources

DGII - Norma General 05-2019 Art. 8 (Del Comprobante para Gastos Menores): defines the voucher for minor expenses as the one issued by individuals or companies to support payments made by their staff, in Dominican territory or abroad, in the course of work-related activities, such as consumables, fares and public transport, parking fees, and tolls. Available at the DGII portal.
DGII - Informe Técnico e-CF v1.0: definition of the Electronic Voucher for Minor Expenses (type 43). Available at the DGII portal.
DGII - Formato Comprobante Fiscal Electrónico v1.0: Item Detail area (one line per item) and the <RNCComprador> field not required for the Voucher for Minor Expenses. Available at the DGII portal.

Minor Expenses

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