# dominican-republic-itbis

## Section 1 — Quick reference

**Quick reference table**

| Field | Value |
| --- | --- |
| Country | Dominican Republic (Republica Dominicana) |
| Standard rate | 18% (ITBIS) |
| Reduced rate | 16% (certain processed foods); 0% (exports, basic food basket) |
| Exempt | Education, healthcare, financial services, basic food items, fuel |
| Return form | Monthly ITBIS return (Form IT-1) |
| Filing portal | https://dgii.gov.do (Oficina Virtual DGII) |
| Authority | Direccion General de Impuestos Internos (DGII) |
| Currency | DOP (Dominican Peso) |
| Filing frequency | Monthly |
| Deadline | 20th of the month following the tax period |
| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
| Validated by | Pending — requires licensed DR tax practitioner |

- **Country** — Dominican Republic (Republica Dominicana)
- **Standard rate** — 18% (ITBIS)
- **Reduced rate** — 16% (certain processed foods); 0% (exports, basic food basket)
- **Exempt** — Education, healthcare, financial services, basic food items, fuel
- **Return form** — Monthly ITBIS return (Form IT-1)
- **Filing portal** — https://dgii.gov.do (Oficina Virtual DGII)
- **Authority** — Direccion General de Impuestos Internos (DGII)
- **Currency** — DOP (Dominican Peso)
- **Filing frequency** — Monthly
- **Deadline** — 20th of the month following the tax period
- **Companion skill** — vat-workflow-base v0.1 or later — MUST be loaded
- **Validated by** — Pending — requires licensed DR tax practitioner

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown rate on a sale | 18% |
| Unknown input credit status | Not creditable |
| Unknown counterparty location | Domestic DR |

- **Unknown rate on a sale** — 18%
- **Unknown input credit status** — Not creditable
- **Unknown counterparty location** — Domestic DR

## Section 2 — Required inputs and refusal catalogue

**Minimum viable** — bank statement. Acceptable from: Banreservas, Banco Popular Dominicano, Scotiabank DR, BHD Leon, Banco Santa Cruz, or any other.

- **R-DO-1 — Free trade zone entity** — FTZ entities have bespoke ITBIS exemptions. Please escalate.  _(R-DO-1)_
- **R-DO-2 — Withholding agent for ITBIS** — ITBIS withholding obligations require certificate tracking. Please escalate.  _(R-DO-2)_

### 3.1 Dominican banks (exclude)

**Dominican banks (exclude)**  _(Financial service)_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| BANRESERVAS, BANCO DE RESERVAS | EXCLUDE | Financial service |
| POPULAR, BANCO POPULAR | EXCLUDE | Same |
| BHD LEON, SCOTIABANK DR | EXCLUDE | Same |

- **BANRESERVAS, BANCO DE RESERVAS** — EXCLUDE  _(Financial service)_
- **POPULAR, BANCO POPULAR** — EXCLUDE  _(Same)_
- **BHD LEON, SCOTIABANK DR** — EXCLUDE  _(Same)_

### 3.2 Government (exclude)

**Government (exclude)**  _(Tax payment)_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| DGII | EXCLUDE | Tax payment |
| DGA, ADUANAS | EXCLUDE | Customs |
| TSS, SOCIAL SECURITY | EXCLUDE | Social security |

- **DGII** — EXCLUDE  _(Tax payment)_
- **DGA, ADUANAS** — EXCLUDE  _(Customs)_
- **TSS, SOCIAL SECURITY** — EXCLUDE  _(Social security)_

### 3.3 Utilities

**Utilities**  _(Electricity)_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| EDENORTE, EDESUR, EDEESTE | Domestic 18% | Electricity |
| CAASD, INAPA | Domestic 18% | Water |
| CLARO DR, ALTICE, WIND TELECOM | Domestic 18% | Telecoms |

- **EDENORTE, EDESUR, EDEESTE** — Domestic 18%  _(Electricity)_
- **CAASD, INAPA** — Domestic 18%  _(Water)_
- **CLARO DR, ALTICE, WIND TELECOM** — Domestic 18%  _(Telecoms)_

### 3.4 SaaS and international

**SaaS and international**  _(Non-resident)_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| GOOGLE, MICROSOFT, META, AWS | Self-assess 18% | Non-resident |

- **GOOGLE, MICROSOFT, META, AWS** — Self-assess 18%  _(Non-resident)_

### 3.5 Payroll/exclusions

**Payroll/exclusions**  _(Outside ITBIS scope)_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| SALARIO, WAGES | EXCLUDE | Outside ITBIS scope |
| TRANSFERENCIA PROPIA | EXCLUDE | Internal |

- **SALARIO, WAGES** — EXCLUDE  _(Outside ITBIS scope)_
- **TRANSFERENCIA PROPIA** — EXCLUDE  _(Internal)_

### Example 1 — Domestic sale at 18%

**Input:** `05.04.2026 ; CLIENTE DOMINICANO SRL ; CREDIT ; Factura DO-041 ; DOP 118,000`
Net = DOP 100,000, ITBIS = DOP 18,000.

**Example 1 result table**  _(—)_

| Date | Counterparty | Gross | Net | ITBIS | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 05.04.2026 | CLIENTE DOMINICANO | +118,000 | +100,000 | 18,000 | 18% | Output | N | — |

- **Output** — 18%  _(—)_

### Example 2 — Export, zero-rated

**Input:** `15.04.2026 ; US BUYER ; CREDIT ; Export ; DOP 500,000`

**Example 2 result table**  _(—)_

| Date | Counterparty | Gross | Net | ITBIS | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 15.04.2026 | US BUYER | +500,000 | +500,000 | 0 | 0% | Zero-rated | N | — |

- **Zero-rated** — 0%  _(—)_

### Example 3 — Bank charges

**Input:** `30.04.2026 ; BANRESERVAS ; DEBIT ; Comision ; DOP -200`

**Example 3 result table**  _("Financial")_

| Date | Counterparty | Gross | Net | ITBIS | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 30.04.2026 | BANRESERVAS | -200 | — | — | — | — | N | "Financial" |

- **—** — —  _("Financial")_

## Section 4 — Worked examples

## Section 5 — Tier 1 classification rules (compressed)

### 5.1 Standard rate 18%. 5.2 Reduced 16% (processed food). 5.3 Zero rate — exports. 5.4 Exempt — education, healthcare, basic food, fuel. 5.5 Input credit — NCF (comprobante fiscal) required. 5.6 Imports — 18% on CIF plus duty. 5.7 Reverse charge — non-resident services. 5.8 NCF system — all invoices must bear NCF number from DGII.

- **5.1 Standard rate** — 18%
- **5.2 Reduced rate** — 16% (processed food)
- **5.3 Zero rate** — Exports
- **5.4 Exempt** — Education, healthcare, basic food, fuel
- **5.5 Input credit** — NCF (comprobante fiscal) required
- **5.6 Imports** — 18% on CIF plus duty
- **5.7 Reverse charge** — Non-resident services
- **5.8 NCF system** — All invoices must bear NCF number from DGII

## Section 6 — Tier 2 catalogue

### 6.1 NCF validity. 6.2 ITBIS withholding. 6.3 SaaS — self-assess 18%. 6.4 Cash — exclude.

- **6.1 NCF validity** — NCF validity
- **6.2 ITBIS withholding** — ITBIS withholding
- **6.3 SaaS** — Self-assess 18%
- **6.4 Cash** — Exclude

## Section 7 — Excel working paper template

Output 18%, 16%, Zero-rated, Exempt, Input, Net ITBIS.

## Section 8 — Bank statement reading guide

Banreservas/Popular exports CSV. DOP primary. Spanish descriptions.

## Section 9 — Onboarding fallback

### 9.1 RNC — "Registro Nacional del Contribuyente?" 9.2 Monthly filing. 9.3 Industry. 9.4 Exports. 9.5 Credit B/F.

## Section 10 — Reference material

Sources: 1. Codigo Tributario (Ley 11-92). 2. DGII normas. 3. NCF regulations.

Change log: v2.0 (April 2026): Full rewrite.

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This skill is for informational purposes only. All outputs must be reviewed by a qualified professional before filing. Latest version at [openaccountants.com](https://openaccountants.com).

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