Expenses API

The /expenses resource records minor expenses (E43): per diems, tolls, tips and other disbursements with no identifiable supplier. The operative rule the handler applies today is tax-based, not amount-based: the document only accepts lines with exempt ITBIS (0%).

Overview

The V1CreateMinorExpenseDto DTO is similar to the purchases one but does not expose supplierId: E43 exists without an identifiable supplier. The E43-specific domain validation (E43DocumentValidations.ValidateRequiredTax) requires every line to use the exempt tax (rate 0%); if a line carries 18% or any other rate, the handler rejects the document. For disbursements with a formal supplier and RNC, record the document as a purchase (E41).

Available operations

• GET /api/v1/expenses — Devuelve un PagedResult con los gastos, compras y pagos al exterior del espacio de trabajo; esta ruta no filtra por tipo de e-CF.
• GET /api/v1/expenses/{id} — Devuelve el detalle completo de un gasto menor (E43).
• POST /api/v1/expenses — Registra un gasto menor (E43) con detalle por líneas hasta el tope DGII.
• POST /api/v1/expenses/{id}/void — Anula el comprobante; si la DGII ya lo aceptó, emite una nota de crédito (E34) y devuelve su creditNoteId.
• POST /api/v1/expenses/{id}/edit-amount — Emite una nota de débito (E33) que corrige los montos de el comprobante y devuelve el documentId de esa nota; el original no se modifica.
• POST /api/v1/expenses/{id}/edit-text — Emite una nota de débito (E33) que corrige la descripción de las líneas de el comprobante y devuelve el documentId de esa nota; el original no se modifica.

Example: record a minor expense

The body mirrors a purchase (E41) without supplierId: branchId, tipoBienServicioComprado (606 classification, 1 to 11), sequence (optional: if omitted, the next E43 NCF from the active sequence is used), lines and payments. Always send tipoBienServicioComprado: the API does not validate it and, if missing, silently stores 0 and the 606 comes out wrong. The /expenses list returns expenses, purchases and foreign payments mixed, and edit-amount and edit-text issue a new debit note (E33). For disbursements with no ITBIS the line goes with isExempt: true and an empty taxes array. The response follows the resource convention: documentId and consultationUrl.

curl -X POST https://tuempresa.factura.com.do/api/v1/expenses \
  -H "X-Api-Key: $FACTURA_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "branchId": "b1a2c3d4-e5f6-4789-abcd-1234567890ab",
    "sequence": "E430000000001",
    "issuedAt": "2026-05-08T10:00:00Z",
    "paymentTermId": 1,
    "limitDate": "2026-05-08T10:00:00Z",
    "currencyId": 1,
    "currencyRate": 1,
    "tipoBienServicioComprado": 2,
    "notes": "Peaje autopista Las Américas",
    "lines": [
      {
        "code": "PEAJE",
        "order": 1,
        "description": "Peaje autopista Las Américas",
        "isService": true,
        "quantity": 1,
        "unitId": 1,
        "unitPrice": 350.00,
        "isExempt": true,
        "taxes": []
      }
    ],
    "payments": [
      { "reference": "EFECTIVO", "amount": 350.00 }
    ]
  }'

const res = await fetch(
  "https://tuempresa.factura.com.do/api/v1/expenses",
  {
    method: "POST",
    headers: {
      "X-Api-Key": process.env.FACTURA_API_KEY!,
      "Content-Type": "application/json",
    },
    body: JSON.stringify({
      branchId,
      sequence: "E430000000001",
      issuedAt: new Date().toISOString(),
      paymentTermId: 1,
      limitDate: new Date().toISOString(),
      currencyId: 1,
      currencyRate: 1,
      tipoBienServicioComprado: 2, // clasificación 606 (1 a 11); si falta, se guarda 0
      notes: "Peaje autopista Las Américas",
      lines,
      payments,
    }),
  },
);
if (!res.ok) throw new Error(`factura.com.do: ${res.status}`);
const { documentId, consultationUrl } = await res.json();

{
  "documentId": "e3b0c442-98fc-4c14-9afb-f4c8996fb924",
  "consultationUrl": "https://ecf.dgii.gov.do/ecf/ConsultaTimbre?RNCEmisor=131000001&ENCF=E430000000001&…"
}

Example: 400 when a line carries a non-exempt ITBIS rate

The handler invokes ValidateE43Rules on the declared rates. If it finds one that is not zero, it responds with the domain rule text.

{
  "success": false,
  "message": "Los comprobantes E43 (Comprobante para gastos menores) solo permiten el impuesto exento (0%)."
}

Minor expense vs. formal purchase

• Minor expense (E43): no identifiable supplier, lines with exempt ITBIS. Cases: toll, tip, ad-hoc per diems.
• Formal purchase (E41): supplier in your catalog not registered with the DGII, lines with ITBIS and withholdings. Cases: supplies, professional services, rentals.

Next steps