Dominican Republic Exempts Authorized E-Invoice Issuers from Certain ITBIS Withholding Obligations

• The Dominican Republic has issued General Norm No. 02-2026, removing specified ITBIS withholding obligations where the payment recipient is a legal entity authorised as an electronic invoice issuer. [regfollower.com], [kpmg.com]
• The transaction must be documented through an Electronic Fiscal Receipt, or e-CF. The exclusion applies only to withholding imposed under General Norm No. 02-05 and its amendments. [regfollower.com], [kpmg.com]
• Other VAT, income-tax withholding and collection obligations arising under separate provisions remain unaffected. The final Norm was issued on 16 September 2026. [regfollower.com], [kpmg.com]

Extended article

The Dominican Republic’s General Directorate of Internal Taxes has issued General Norm No. 02-2026, linking relief from specified ITBIS withholding obligations to authorised electronic invoicing.

A business designated as a withholding agent under General Norm No. 02-05 will no longer withhold ITBIS when paying another legal entity where the recipient is authorised as an electronic issuer and the transaction is supported by an Electronic Fiscal Receipt, or e-CF. [regfollower.com], [kpmg.com]

The exclusion applies only to withholding obligations established under General Norm No. 02-05 and its amendments. These include specified professional services, movable-property rentals and certain commissions paid by airlines, hotels and insurance businesses.

The measure does not cancel withholding or collection obligations arising under other legislation. Taxpayers must therefore determine the legal basis for each withholding before applying the electronic-invoice exclusion. [regfollower.com], [kpmg.com]

The measure illustrates how electronic invoice data can replace selected transaction-level withholding controls. Relief depends on both formal authorisation of the supplier as an electronic issuer and actual use of the e-CF for the transaction.

External links

• gov.do
• Read KPMG’s analysis of the final Norm [kpmg.com]
• Review the English summary of the change [regfollower.com]