Fiscal glossary
Tax and operational terms used in Mosce ERP: e-CF, RNC, ITBIS, webhooks and more.
Technical but clear definitions of the terms that appear in Mosce ERP and in Dominican Republic fiscal compliance. Ordered alphabetically.
Reading time: ~6 min
ACECF (e-CF Commercial Approval)
Response that the electronic receiver sends to the DGII about a received e-CF, informing of its conformity or not with the document. It has three possible decisions: Accept, Partial Acceptance or Reject. The decision is digitally signed with the receiver's certificate and sent via the DGII Commercial Approval Web Service. It is only processed on e-CFs that the DGII has already accepted technically. It is different from the technical acknowledgment (ARECF), which is automatic. See Commercial approval of received e-CFs.
ANECF (e-NCF Cancellation)
XML format that the issuer sends to the DGII to cancel ranges of unused sequences or e-CFs that were signed but not sent to the receiver or the DGII. The DGII service that receives it is called the e-NCF Cancellation Web Service. In Mosce ERP it is accessed from Fiscal → Sequences → Cancel range. The operation is irreversible. See e-CF sequences.
ARECF (e-CF Acknowledgment of Receipt)
Automatic response that Mosce ERP generates when it receives an e-CF from a supplier. It confirms to the issuer that the XML arrived, passed the signature and format validations, and was persisted. It is not a commercial approval - it only certifies the technical receipt of the voucher. The commercial approval (ACECF) is a later decision that you make as the receiver. See Voucher inbox.
Batch adjustment
Inventory document that corrects the stock of several products and sections at once, with a reason why (physical count, shrinkage, damage, expiration, etc.). For each line you write the target quantity (the number that should remain) and the system calculates the difference. While it is a draft it does not move stock or accounting; when you confirm it, each line is applied and the set generates a loss or surplus entry valued at cost. It is an internal movement, not a voucher reported to third parties. See Batch inventory adjustments.
Branch
In Mosce ERP it is modeled as a type of warehouse with its own commercial address, not as a separate module. If your business has several branches, create them as warehouses in Inventory → Warehouses.
CDT (Contribution to Telecommunications Development)
Additional tax code 002 from the DGII (2%), which appears as its own line in the voucher totals.
Chart of accounts
Hierarchical list of the tenant's accounting accounts (Asset, Liability, Equity, Income, Expenses, Costs), each one with its code, name, type and parent account. Mosce ERP ships a suggested base chart and allows editing it in Accounting → Chart of accounts.
CN (Credit note)
Document that fully or partially reduces or voids an issued invoice - returns, later discounts, errors. It has its own e-CF (type E34) and reverses the accounting and tax effect of the original invoice.
Cost center
Operational label to group transactions by business unit, branch, project or department. It allows you to produce segmented financial reports (e.g. P&L by branch). It does not replace the chart of accounts - it complements it.
Count by location
Inventory adjustment mode in which you choose a warehouse and a section and the system brings in all its products paginated (50 per page) prefilled with the current stock, to count continuously; each application generates its own adjustment document with its entry. See Batch inventory adjustments.
Delivery (webhook delivery)
Each attempt to send an event to an external URL configured as a webhook destination. A delivery includes the signed payload, the timestamp, the event type and the HTTP result obtained. Mosce ERP records all deliveries (successful and failed) with their retry history. Each delivery counts toward the plan's monthly webhook delivery cap.
DGII
Dirección General de Impuestos Internos, the tax collection agency of the Dominican Republic. It defines the rules for e-CF, ITBIS, withholdings and declarations (606/607/608, IT-1, IR-17, etc.).
e-CF
Electronic Fiscal Voucher. The fiscal voucher format authorized by the DGII that replaces the paper NCF since 2024. It is generated digitally, signed with the taxpayer's certificate and sent to the DGII online for real-time validation. Mosce ERP issues e-CF exclusively. To start issuing, upload the taxpayer's certificate in Fiscal → Certificate. See e-CF certificate.
e-NCF (Electronic Fiscal Voucher Number)
Alphanumeric sequence of 13 positions that identifies an electronic fiscal voucher authorized by the DGII: the letter E + 2 digits of the e-CF type + 10 sequential digits (e.g. E3100000000042). The validity runs from the authorization date to December 31 of the following year. Different from the paper NCF (11 digits, series B). See e-CF sequences.
Exempt Subtotal
Sum of the ITBIS-exempt lines (marked with "E") in the voucher totals, separated from the Taxable Subtotal.
Exhausted delivery
State of a webhook delivery that failed all 10 retry attempts during a 24-hour period without obtaining an HTTP 200 response from the receiver. When an endpoint accumulates 3 consecutive exhausted deliveries, Mosce ERP disables it automatically to protect system stability. The tenant can reactivate it manually once the problem on the receiving server is fixed. See Webhooks - reliability and retries.
FE Contingency
Regulated state in which an electronic issuer cannot issue or send e-CFs to the DGII. DGII defines two modes: Loss of Connectivity (the system is healthy but cannot reach DGII - Mosce ERP handles it automatically, queuing and delivering within 72 hours) and Technical Incapacity (the system itself cannot sign - the taxpayer issues paper Series B off-platform for up to 15 calendar days). See Contingency and backup plans.
Fiscal parenthesis
Informal term that describes the period during which the system is in a contingency state: normal e-CF issuance is suspended or in a special mode, but the business keeps operating. In Loss of Connectivity the parenthesis is invisible to the operator (Mosce ERP handles it). In Technical Incapacity the parenthesis is explicit: the branch operates with paper vouchers until the service is restored and the replacements are issued. See Contingency and backup plans.
Fiscal period
Range of dates (typically a month) over which declarations, reports and closings are calculated. In Mosce ERP they are managed in Accounting → Fiscal periods: they are opened, worked on, and closed to prevent new entries in that range.
Foreign Payment Voucher (e-CF 47)
Voucher for payments to non-resident beneficiaries for Dominican-source income; it only allows service lines.
HMAC signature
Cryptographic signature that Mosce ERP includes in the header of each webhook (X-Helix-Signature) so the receiving server can verify that the payload really comes from Mosce ERP and was not altered in transit. Mosce ERP uses the HMAC-SHA256 algorithm with the endpoint secret as the key. The receiver recalculates the signature over the request body and compares it with the header. See Webhooks - security.
Inventory surplus
Positive difference that appears when an inventory adjustment raises the stock: there was more product in reality than in the system. The excess enters inventory valued at average cost and is recorded as a surplus in the accounting. Its opposite is the adjustment loss (when stock goes down). See Batch inventory adjustments.
ITBIS
Tax on the Transfer of Industrialized Goods and Services. The Dominican VAT. General rate 18%, with exemptions and reduced rates for specific products. Mosce ERP calculates it automatically on invoices according to the category/product and reflects it on the voucher.
Journal entry
Double-entry accounting record that affects accounts in the chart of accounts. Each entry has debits and credits that balance. In Mosce ERP the entries are generated automatically from invoices, payments, expenses and depreciation, or created manually from Accounting → Journal entries.
Legal Tip
Additional tax code 001 from the DGII (10%), shown as its own line in the voucher totals.
Line margin
Total of a sale line minus the cost times the quantity sold; it is the point-in-time margin of that line at the moment of sale, consistent with the sales reports. See Products.
Minor expense
Payment that staff make for consumables, fares, public transport, parking or tolls in connection with work, that does not come with a fiscal voucher from the supplier; it is grouped once a month into a Minor Expenses Voucher (e-CF 43). See Minor Expenses.
Minor Expenses Voucher (e-CF 43)
Self-issued voucher that groups up to 100 minor expenses for the month; it does not carry the buyer's RNC nor generate ITBIS credit. See Minor Expenses.
Modified NCF
Number of the fiscal voucher (electronic or paper Series B) that is referenced by a corrective e-CF. In the e-CF XML, it is recorded in the <NCFModificado> field within the Reference Information section. Example: if you issue a Credit Note (E34) to reverse a Fiscal Credit Invoice (E31), the <NCFModificado> contains the number of the original E31. The field accepts sequences of 11 or 13 digits (paper Series B or e-CF). See Void and modify e-CFs.
Module
Enableable functional unit of the system (Invoicing, Inventory, Accounting, POS, Fiscal, etc.). Each module has a minimum tier (FREE, STARTER, PROFESSIONAL, ENTERPRISE). They are enabled or disabled in Mosce ERP from Settings → Modules within the limits of the plan.
Monthly cap
Maximum limit of operations of a specific type that the tenant's plan allows during a calendar month. It resets automatically on day 1 of each month. Examples: invoicing transactions per month, webhook deliveries per month, report exports per month. If the tenant exceeds its cap, Mosce ERP blocks the operation and shows a notice to upgrade the plan. See Billing and subscription.
NCF (previous system)
Fiscal Voucher Number. Unique code from the paper voucher system that the DGII used before the transition to e-CF (2024). Paper NCFs have a type (B01 fiscal credit, B02 consumption, B14 special regime, B15 governmental, B16 export) and a correlative within a pre-authorized range. Mosce ERP operates exclusively with e-CF (electronic vouchers). Paper Series B vouchers are only issued off-platform during a Technical Incapacity episode, and Mosce ERP later generates the corresponding replacement e-CFs. See Contingency and backup plans.
OFV (Virtual Office)
DGII web portal that allows the taxpayer to manage declarations, queries and fiscal procedures online with their digital certificate. During a contingency episode, the taxpayer uses the OFV to declare the Entry into and Exit from the contingency state (Electronic Invoicing → FE Contingency). Mosce ERP records the exit confirmation ID to close the episode audit record. See DGII URLs and certification portal and Contingency and backup plans.
Onboarding wizard
6-step assistant that the Owner completes when creating a new tenant: business data, address and RNC, plan + payment, initial settings and closing. After finishing, the assistant marks your account as configured and takes you to the dashboard.
Partial Mode
Type of contingency declaration in the DGII Virtual Office (OFV) that applies when the failure affects only certain branches of the taxpayer, not the entire operation. It contrasts with Total Mode. See Contingency and backup plans.
Permission
Atomic capability that enables a specific action (e.g. invoices:create, clients:read). Permissions are grouped into roles and roles are assigned to users.
Private bucket
S3-compatible bucket that the tenant configures in Mosce ERP once. It is the destination for all the sensitive files that the platform produces on its behalf: backups, scheduled exports, results of large asynchronous exports, import error reports, product images and the tenant logo. The tenant is responsible for maintaining the private bucket and reviewing the IAM policies of the storage provider. See Configure your private storage.
QR (e-CF QR code)
Quick Response code that is mandatorily included in the lower left corner of the Printed Representation of an e-CF. It contains the voucher's query parameters: issuer RNC, e-CF number, buyer RNC, issue date, total amount, digital signature date and Security Code. When scanned, it leads to the DGII query page where the receiver can verify the validity of the e-CF. See Printed Representation and QR.
Quote
Commercial document without fiscal value that presents a client with a price and conditions for a potential sale. It has states (draft, sent, accepted, rejected, cancelled, converted). An accepted quote can be converted to an order or an invoice.
Reconciliation
Process of cross-checking the movements of the bank's account statement with the tenant's accounting records to identify differences. In Mosce ERP it is done in Banking → Reconciliation: you upload the statement, the system suggests matches and you confirm or adjust.
Recurring operation
Document template - invoice, accounting entry or collection - that Mosce ERP generates automatically according to a configured frequency (daily, weekly, monthly, custom). The recurring operation has a start date, an optional end date and a state (active / paused / completed). Each execution produces the real document and links it to the template for traceability.
Replacement voucher
e-CF issued after a contingency episode closes, that references a paper Series B voucher issued off-platform during that episode. DGII requires issuing an individual replacement voucher for each Series B used, within the 30 calendar days following service recovery. The replacement voucher is sent only to DGII - not to the receiver, who already has their original paper. See Contingency and backup plans.
Retention (of backups)
Number of days that Mosce ERP keeps a backup in the tenant bucket before deleting it automatically. The maximum retention value varies by plan (FREE does not include backups; paid plans have different retentions). See Billing and subscription for the values by plan.
RFCE (Electronic Consumption Invoice Summary)
Summary that the issuer sends to the DGII when it issues an Electronic Consumption Invoice (E32) below DOP 250 000. Unlike the standard e-CF, the full invoice is not sent to the DGII - only the summary in the established format; the issuer keeps the full XML in its system for at least 10 years. Mosce ERP generates and sends the RFCE automatically when it issues an E32 below the threshold. See e-CF documents.
RI (Printed Representation)
Paper (or PDF) printed version of an e-CF's XML that the issuer delivers to the receiver. It is the document that the client uses to support their expenses, costs and fiscal credit when they are not an electronic receiver, or simply as a physical proof of the transaction. The RI must comply with DGII requirements: include the QR code, the Security Code, the e-CF type in words, the e-NCF, the due date and the digital signature date. Mosce ERP generates the RI automatically when an e-CF is accepted. See Printed Representation and QR.
RNC
National Taxpayer Registry. Fiscal identifier in the DR: 9 digits for legal entities, 11 digits (cédula) for individuals. It is mandatory to issue vouchers with fiscal value and must be declared when creating the tenant.
Role
Set of permissions assignable to one or more users. Each tenant has system roles (Owner, Admin, etc.) and can create custom roles. The Owner is the only role that creates the tenant and is never deleted.
secuenciaUtilizada
Indicator that the DGII returns when validating an e-CF: True = the number cannot be reused (consumed); False = it can be reused.
Security Code (e-CF)
The first six (6) digits of the hash of the SignatureValue of an e-CF's digital signature. It is printed in words below the QR code on the Printed Representation. Together with the QR, it allows the receiver to verify the authenticity of the voucher on the DGII portal without needing the full XML. See Printed Representation and QR.
Signed payload
The body of a webhook signed with HMAC-SHA256 using the endpoint secret. The payload contains the event type, the issue date, the event ID and the data of the affected object. The signature is included in the X-Helix-Signature header of the HTTP request. See HMAC signature and Webhooks - security.
Technical Impossibility
See Technical Incapacity.
Technical Incapacity
DGII contingency mode in which the issuer's own system cannot generate or sign e-CFs (expired certificate, downed infrastructure, etc.). The taxpayer must issue paper Series B vouchers from their pre-printed booklet during the period, declare the episode in the DGII Virtual Office, and issue the corresponding replacement e-CFs within the 30 calendar days after recovery. It is distinguished from Loss of Connectivity, which Mosce ERP handles automatically without operator action. See Contingency and backup plans.
Tenant
Each company registered in Mosce ERP is an isolated tenant. Its data - clients, products, invoices, users, accounting - lives in its own space and is not mixed with other tenants. A user can belong to several tenants (with different roles) and switch between them from the header.
Tier (plan)
Subscription level. Mosce ERP has four: FREE, STARTER, PROFESSIONAL, ENTERPRISE. Each tier defines which modules are available and the limits (users, products, invoices/month, warehouses, cash registers, bank accounts, storage). Changing it is done in Settings → Billing and subscription.
Total Mode
Type of contingency declaration in the DGII Virtual Office (OFV) that applies when the failure affects the taxpayer's entire operation. It contrasts with Partial Mode. See Contingency and backup plans.
Voucher 606 / 607 / 608
Mandatory monthly reports for the DGII:
- 606 - purchases of goods and services.
- 607 - sales of goods and services.
- 608 - voided vouchers.
Mosce ERP generates them from Reports based on your invoices, expenses and credit notes for the period.
Warehouse
Physical location where you store inventory. Mosce ERP supports multiple warehouses per tenant (the number depends on your plan). Every stock movement - purchase, sale, adjustment, transfer - happens against a specific warehouse. Warehouses include branches, central depots and storage rooms. A branch is a type of warehouse with a commercial address, not a separate module.