The Dominican Republic’s tax authority has opened a public consultation on a draft General Norm that would exempt authorised electronic issuers from ITBIS withholding requirements when transactions are invoiced through Electronic Tax Receipts (e-CF), with feedback accepted until 20 August 2026.
The Dominican Republic’s General Directorate of Internal Taxes (DGII) has launched a public consultation on a draft General Norm that would exempt authorised electronic invoicing taxpayers from the withholding regime for the Tax on the Transfer of Industrialised Goods and Services (ITBIS) when transactions are documented through Electronic Tax Receipts (e-CF).
The consultation, which opened on 18 June 2026 through the DGII’s online forum, allowed taxpayers and other stakeholders to submit comments and recommendations on the proposal.
Under the draft General Norm, taxpayers authorised by the DGII as electronic issuers would no longer be subject to the ITBIS withholding requirements established under General Rule No. 02-05 of 17 January 2005 and its subsequent amendments, General Rules Nos. 13-07 and 07-2009. The exemption would apply only when the transfer of goods or provision of services is invoiced using an Electronic Tax Receipt (e-CF).
The DGII said the measure is intended to simplify tax compliance and reduce administrative costs for businesses that have adopted electronic invoicing. To qualify, taxpayers must satisfy two conditions: they must be authorised as electronic issuers by the DGII, and the relevant transaction must be supported by an e-CF.
According to the draft, the proposal reflects changes in the tax administration environment since the introduction of General Rule No. 02-05. The withholding mechanism was originally designed as a control measure when the tax authority did not have immediate access to transaction data. However, the implementation of Electronic Tax Receipts under Law No. 32-23 now provides the DGII with real-time information on taxpayer transactions.
The tax authority noted that access to real-time transaction data strengthens fiscal oversight and enables faster detection of inconsistencies, reducing the need for traditional withholding controls for taxpayers operating through the electronic invoicing system.
The consultation process is being conducted under the framework established by Law No. 167-21 on Regulatory Improvement and Administrative Simplification, as amended by Law No. 14-25, as well as Decree No. 486-22 and Law No. 107-13 on the Rights of Individuals in Their Relations with the Administration and Administrative Procedure.
If adopted, the exemption will take effect from the date the General Norm is officially issued.
The public consultation will remain open until 20 August 2026.
