Dominican Republic Provides ITBIS Withholding Exemption for Certain Payments Supported by Electronic Invoicing

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Rule (Norm) No. 02-26 of 16 September 2026, which exempts authorized electronic invoice issuers from certain tax withholdings. Specifically, the General Rule provides that companies acting as ITBIS (Industrialized Goods and Services Transfer Tax) withholding agents in accordance with General Rule No. 02-05 are no longer required to withhold ITBIS when paying another business, provided the receiving…