DGII has exempted authorised electronic invoice issuers from certain ITBIS withholding obligations under General Rule (Norm) No. 02-26. The measure applied to transactions billed through an Electronic Fiscal Receipt (e-CF) and covered only withholdings required under General Rule No. 02-05.
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued General Rule (Norm) No. 02-26 on 16 September 2026, removing certain ITBIS withholding obligations for transactions involving authorised electronic invoice issuers.
Under the rule, companies designated as ITBIS withholding agents under General Rule No. 02-05 will not have to withhold ITBIS when paying another legal entity if the recipient is authorised by the DGII as an electronic issuer and the transaction is supported by an Electronic Fiscal Receipt (e-CF).
General Rule No. 02-05 requires ITBIS withholding on payments to companies for professional services, including legal, accounting and engineering services, as well as rentals of movable goods such as equipment, machinery and vehicles. It also requires airlines, hotels and insurance companies to withhold ITBIS on commissions paid to travel agencies and insurance brokers.
The DGII said the move reflects the introduction of mandatory Electronic Tax Receipts under Law No. 32-23, which provides the tax administration with real-time transaction information. The electronic invoicing system therefore addresses the monitoring objective that originally supported the withholding requirements.
The exemption applies only to withholdings imposed under General Rule No. 02-05 and its amendments. Other ITBIS or Income Tax withholding and perception obligations established under separate tax rules or legal provisions remain unchanged.
