In Santo Domingo, the Internal Revenue Directorate (DGII) announced on September 16, 2026, the entry into force of General Rule nº 02-2026, which modifies the way ITBIS retentions are applied between companies that use electronic invoicing. The rule establishes that, if the recipient of a payment is authorized by the DGII as an electronic issuer and the operation is supported by an Electronic Fiscal Receipt (e-CF), the retention agent should not apply the retention provided for in General Rule nº 02-05.
Context and justification
The ITBIS retention mechanism, introduced in General Rule nº 02-05, was implemented as a tool to ensure tax collection when the Tax Administration did not have immediate access to the transactions of taxpayers. The adoption of electronic invoicing, regulated by Law nº 32-23, changed this situation by allowing the registration and transmission of operations in real-time.
According to the DGII, the implementation of the electronic system has facilitated access to updated information and has strengthened tax control and supervision processes. The new rule, therefore, seeks to take advantage of this information to adapt the retention scheme to the digital model and facilitate compliance with tax obligations.
Impact on companies
With the new provision, authorized companies as electronic issuers that invoice through e-CF will be exempt from the retentions of General Rule nº 02-05. The DGII explained that this measure will also reduce costs and facilitate compliance with tax obligations, especially for taxpayers who already use the electronic invoicing system.
However, the rule makes it clear that the exemption does not eliminate all tax retentions. It only applies to the retentions contemplated in General Rule nº 02-05 and its modifications, while the retentions established in other tax provisions will continue to be in force.
Public consultation and approval
Before its issuance, General Rule nº 02-2026 was submitted to a public consultation process between June 18 and August 20, 2026. During that period, the DGII received 13 comments from associations, guilds, taxpayers, and citizens. The topics raised included the scope of the exemption, the mechanisms for verifying the electronic authorization of companies, the application of the measure, and its possible impact on the cash flow of taxpayers.
The rule, signed by the DGII director general, Pedro Urrutia Sangiovanni, aims to modernize the ITBIS retention scheme, taking advantage of the information generated by the electronic invoicing system to strengthen the supervision of commercial operations and facilitate compliance with tax obligations.
Credits: deultimominuto.com
