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.

Disclaimer

This skill is for informational purposes only. All outputs must be reviewed by a qualified professional before filing. Latest version at openaccountants.com.

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