- DGII General Rule No. 02-2026 exempts VAT withholding agents from applying VAT withholdings under General Rule No. 02-05 when paying another DGII-authorized electronic issuer, provided the transaction is supported by an e-CF.
- The exemption applies only to the VAT withholdings covered by General Rule No. 02-05 and its amendments.
- Covered transactions include certain professional services (such as engineering and architecture), movable property rentals, and certain commissions paid by airlines, hotels, and insurance companies.
- The rule does not change any other withholding or collection obligations under Dominican tax law.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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