DO Tax on the Transfer of Industrialized Goods and Services Rates Dominican Republic — Tax on the Transfer of Industrialized Goods and Services

General VAT Rate Other Rates Local Currency
18% 13%, 0% Peso (DOP)

Dominican Republic's general VAT rate is 18%, with other rates including 13% and 0% that can apply to certain transactions. The Tax on the Transfer of Industrialized Goods and Services is administered by the Dirección General de Impuestos Internos (DGII) (www.dgii.gov.do) in Santo Domingo.

The Dominican Republic has a reduced VAT rate of 13% on basic foodstuffs
.

Dominican Republic's consumption tax is called the Tax on the Transfer of Industrialized Goods and Services, locally known as Impuesto sobre la Transferencias de Bienes Industrializados y Servicios (ITBIS), which was introduced in May 1992.


Dominican Republic ITBIS rates for 2017


Dominican Republic ITBIS number format

Businesses in Dominican Republic that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Dirección General de Impuestos Internos (DGII), and will follow a certain format. The ITBIS number format is Tax identification number (known as the “RNC” number).


Dominican Republic ITBIS return periods

Businesses in Dominican Republic that are required to collect tax from consumers must file regular tax returns with the Dirección General de Impuestos Internos (DGII) in Santo Domingo. Dominican Republic's ITBIS return periods are:

Monthly


Dominican Republic Tax on the Transfer of Industrialized Goods and Services Thresholds

These are the revenue thresholds at which businesses in Dominican Republic are required to start collecting and remitting tax.

Registration
None (smaller businesses may be treated differently; see Section C)

Recovery of ITBIS by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Dominican Republic are not required to collect taxes from the consumer.


Dominican Republic VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Dominican Republic VAT refund program, more info can be obtained from the Dirección General de Impuestos Internos (DGII).


DO Tax on the Transfer of Industrialized Goods and Services Rates Dominican Republic Tax Sources & Citations

  • EN: Dominican Republic Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Dominican Republic's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Dominican Republic tax information on this page is incorrect or out of date.
Citations:
  1. Dominican Republic Dirección General de Impuestos Internos (DGII) (www.dgii.gov.do)
  2. Ernst & Young global VAT tax study, Dominican Republic (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/do-dominican-republic