The DGII has issued General Rule 02-2026, which eases the payment flow: from now on, authorized suppliers who issue invoices through Electronic Tax Receipts (e-CF) are excluded from ITBIS withholdings (Rule 02-05).
What does this mean in practice? It will no longer be necessary to withhold the 30% or 100% ITBIS taxes on professional services, property rentals, security services, or travel agencies, provided that the transaction is supported by an e-CF.
Key aspects to consider:
• The exclusion applies only to Standard 02-05.
• The obligations to withhold ISR and ITBIS from individuals remain in effect.
Recommended action: Adjust the parameterization of your accounts payable systems to avoid improper withholding. At Moore ULA, our tax team is ready to assist you through this regulatory transition.
