Compendium · Americas · Dominican Republic
Dominican Republic: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
There is currently no in-force Dominican obligation for foreign digital platforms to register and charge ITBIS on B2C subscriptions; Decree 30-25 was repealed in March 2025, and later 2026 income-tax withholding changes for B2B tech payments are not a B2C digital VAT
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Dominican Republic’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Ordinary DGII rules for Dominican residents; Ley 30-26 adjusts B2B withholding on foreign tech services, not private C2C digital VAT
- Evidence of location
- No in-force foreign-digital ITBIS evidence rule: Decree 30-25 was repealed by Decree 107-25 in March 2025
- Invoicing
- No foreign-digital ITBIS invoice duty in force after repeal
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Presidencia: deroga decreto ITBIS digitales
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.presidencia.gob.do/noticias/gobierno-deroga-decreto-sobre-itbis-en-servicios-digitales-prestados-desde-el-exterior
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | No in-force foreign-digital ITBIS evidence rule: Decree 30-25 was repealed by Decree 107-25 in March 2025 (primary) |
| Non-resident digital tax | There is currently no in-force Dominican obligation for foreign digital platforms to register and charge ITBIS on B2C subscriptions; Decree 30-25 was repealed in March 2025, and later 2026 income-tax withholding changes for B2B tech payments are not a B2C digital VAT (primary) |
| Collect and remit | Repealed with Decree 30-25; no in-force foreign digital percepción regime found (primary) |
| B2C invoice | No foreign-digital ITBIS invoice duty in force after repeal (primary) |
| Local payment methods | no published in-force digital VAT rail rule (indicative, unverified) |
| Seller located in this place | Ordinary DGII rules for Dominican residents; Ley 30-26 adjusts B2B withholding on foreign tech services, not private C2C digital VAT (secondary) |
Official sources
Presidencia: deroga decreto ITBIS digitales
Decreto 107-2025 text
Hacienda on Ley 30-26 (B2B withholding, not B2C VAT)
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice