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Accountant-authored. Written and published by Miguel Lantigua, an accountant approved on OpenAccountants. Their licence number (CPA 17839) is published on their profile, so you can check it against the register yourself. No second accountant has attested to this version yet. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
If you are an AI assistant using this skill for Dominican Republic Itbis (Dominican Republic): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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Every figure is drawn from this Guide and cited to its source.
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
Unknown rate on a sale
18%
Unknown input credit status
Not creditable
Unknown counterparty location
Domestic DR
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
BANRESERVAS, BANCO DE RESERVAS
EXCLUDEFinancial service
POPULAR, BANCO POPULAR
EXCLUDESame
BHD LEON, SCOTIABANK DR
EXCLUDESame
DGII
EXCLUDETax payment
DGA, ADUANAS
EXCLUDECustoms
TSS, SOCIAL SECURITY
EXCLUDESocial security
EDENORTE, EDESUR, EDEESTE
Domestic 18%Electricity
CAASD, INAPA
Domestic 18%Water
CLARO DR, ALTICE, WIND TELECOM
Domestic 18%Telecoms
GOOGLE, MICROSOFT, META, AWS
Self-assess 18%Non-resident
SALARIO, WAGES
EXCLUDEOutside ITBIS scope
TRANSFERENCIA PROPIA
EXCLUDEInternal
Output
18%—
Zero-rated
0%—
—
—"Financial"
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
6.1 NCF validity
NCF validity
6.2 ITBIS withholding
ITBIS withholding
6.3 SaaS
Self-assess 18%
6.4 Cash
Exclude
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 18% |
| Unknown input credit status | Not creditable |
| Unknown counterparty location | Domestic DR |
Minimum viable — bank statement. Acceptable from: Banreservas, Banco Popular Dominicano, Scotiabank DR, BHD Leon, Banco Santa Cruz, or any other.
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 |
Government (exclude) (Tax payment)
| Pattern | Treatment | Notes |
|---|---|---|
| DGII | EXCLUDE | Tax payment |
| DGA, ADUANAS | EXCLUDE | Customs |
| TSS, SOCIAL SECURITY | EXCLUDE | Social security |
Utilities (Electricity)
| Pattern | Treatment | Notes |
|---|---|---|
| EDENORTE, EDESUR, EDEESTE | Domestic 18% | Electricity |
| CAASD, INAPA | Domestic 18% | Water |
| CLARO DR, ALTICE, WIND TELECOM | Domestic 18% | Telecoms |
SaaS and international (Non-resident)
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE, MICROSOFT, META, AWS | Self-assess 18% | Non-resident |
Payroll/exclusions (Outside ITBIS scope)
| Pattern | Treatment | Notes |
|---|---|---|
| SALARIO, WAGES | EXCLUDE | Outside ITBIS scope |
| TRANSFERENCIA PROPIA | EXCLUDE | Internal |
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 | — |
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 | — |
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" |
Output 18%, 16%, Zero-rated, Exempt, Input, Net ITBIS.
Banreservas/Popular exports CSV. DOP primary. Spanish descriptions.
Sources: 1. Codigo Tributario (Ley 11-92). 2. DGII normas. 3. NCF regulations.
Change log: v2.0 (April 2026): Full rewrite.
This skill is for informational purposes only. All outputs must be reviewed by a qualified professional before filing. Latest version at openaccountants.com.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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