openaccountants Dominican Republic ITBIS Return Skill v2.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 — Quick reference
| Field | Value |
|---|---|
| Country | Dominican Republic (Republica Dominicana) |
| Standard rate | 18% (ITBIS) |
| Reduced rate | 16% (certain processed foods); 0% (exports, basic food basket) |
| Exempt | Education, healthcare, financial services, basic food items, fuel |
| Return form | Monthly ITBIS return (Form IT-1) |
| Filing portal | https://dgii.gov.do (Oficina Virtual DGII) |
| Authority | Direccion General de Impuestos Internos (DGII) |
| Currency | DOP (Dominican Peso) |
| Filing frequency | Monthly |
| Deadline | 20th of the month following the tax period |
| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
| Validated by | Pending — requires licensed DR tax practitioner |
Conservative defaults:
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 18% |
| Unknown input credit status | Not creditable |
| Unknown counterparty location | Domestic DR |
Section 2 — Required inputs and refusal catalogue
Minimum viable — bank statement. Acceptable from: Banreservas, Banco Popular Dominicano, Scotiabank DR, BHD Leon, Banco Santa Cruz, or any other.
R-DO-1 — Free trade zone entity. Message: "FTZ entities have bespoke ITBIS exemptions. Please escalate." R-DO-2 — Withholding agent for ITBIS. Message: "ITBIS withholding obligations require certificate tracking. Please escalate."
Section 3 — Supplier pattern library
3.1 Dominican banks (exclude)
| Pattern | Treatment | Notes |
|---|---|---|
| BANRESERVAS, BANCO DE RESERVAS | EXCLUDE | Financial service |
| POPULAR, BANCO POPULAR | EXCLUDE | Same |
| BHD LEON, SCOTIABANK DR | EXCLUDE | Same |
3.2 Government (exclude)
| Pattern | Treatment | Notes |
|---|---|---|
| DGII | EXCLUDE | Tax payment |
| DGA, ADUANAS | EXCLUDE | Customs |
| TSS, SOCIAL SECURITY | EXCLUDE | Social security |
3.3 Utilities
| Pattern | Treatment | Notes |
|---|---|---|
| EDENORTE, EDESUR, EDEESTE | Domestic 18% | Electricity |
| CAASD, INAPA | Domestic 18% | Water |
| CLARO DR, ALTICE, WIND TELECOM | Domestic 18% | Telecoms |
3.4 SaaS and international
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE, MICROSOFT, META, AWS | Self-assess 18% | Non-resident |
3.5 Payroll/exclusions
| Pattern | Treatment | Notes |
|---|---|---|
| SALARIO, WAGES | EXCLUDE | Outside ITBIS scope |
| TRANSFERENCIA PROPIA | EXCLUDE | Internal |
Section 4 — Worked examples
Example 1 — Domestic sale at 18%
Input: 05.04.2026 ; CLIENTE DOMINICANO SRL ; CREDIT ; Factura DO-041 ; DOP 118,000
Net = DOP 100,000, ITBIS = DOP 18,000.
| Date | Counterparty | Gross | Net | ITBIS | Rate | Field | Default? | Excluded? |
|---|---|---|---|---|---|---|---|---|
| 05.04.2026 | CLIENTE DOMINICANO | +118,000 | +100,000 | 18,000 | 18% | Output | N | — |
Example 2 — Export, zero-rated
Input: 15.04.2026 ; US BUYER ; CREDIT ; Export ; DOP 500,000
| Date | Counterparty | Gross | Net | ITBIS | Rate | Field | Default? | Excluded? |
|---|---|---|---|---|---|---|---|---|
| 15.04.2026 | US BUYER | +500,000 | +500,000 | 0 | 0% | Zero-rated | N | — |
Example 3 — Bank charges
Input: 30.04.2026 ; BANRESERVAS ; DEBIT ; Comision ; DOP -200
| Date | Counterparty | Gross | Net | ITBIS | Rate | Field | Default? | Excluded? |
|---|---|---|---|---|---|---|---|---|
| 30.04.2026 | BANRESERVAS | -200 | — | — | — | — | N | "Financial" |
Section 5 — Tier 1 classification rules (compressed)
5.1 Standard rate 18%. 5.2 Reduced 16% (processed food). 5.3 Zero rate — exports. 5.4 Exempt — education, healthcare, basic food, fuel. 5.5 Input credit — NCF (comprobante fiscal) required. 5.6 Imports — 18% on CIF plus duty. 5.7 Reverse charge — non-resident services. 5.8 NCF system — all invoices must bear NCF number from DGII.
Section 6 — Tier 2 catalogue
6.1 NCF validity. 6.2 ITBIS withholding. 6.3 SaaS — self-assess 18%. 6.4 Cash — exclude.
Section 7 — Excel working paper template
Output 18%, 16%, Zero-rated, Exempt, Input, Net ITBIS.
Section 8 — Bank statement reading guide
Banreservas/Popular exports CSV. DOP primary. Spanish descriptions.
Section 9 — Onboarding fallback
9.1 RNC — "Registro Nacional del Contribuyente?" 9.2 Monthly filing. 9.3 Industry. 9.4 Exports. 9.5 Credit B/F.
Section 10 — Reference material
Sources: 1. Codigo Tributario (Ley 11-92). 2. DGII normas. 3. NCF regulations.
Change log: v2.0 (April 2026): Full rewrite.
Disclaimer
This skill is for informational purposes only. All outputs must be reviewed by a qualified professional before filing. Latest version at openaccountants.com.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).