Dominican Republic Consulting on ITBIS Obligations for Non-Resident Suppliers of Digital Services

The Dominican Republic's Directorate General of Internal Revenue (DGII) has launched a public consultation on draft regulations for the levy of the tax on the transfer of industrialized goods and services (ITBIS) on the provision of digital services in the Dominican Republic by non-resident providers. ITBIS is a VAT-type tax with a standard rate of 18%.

The draft regulations cover all digital services provided through the internet that are used or consumed in the country, including those pr…