Santo Domingo.- President Luis Abinader has issued Decree 30-25, regulating the Tax on the Transfer of Industrialized Goods and Services (ITBIS) for foreign digital service providers operating in the Dominican Republic. The measure aims to boost tax revenue and ensure fiscal fairness between digital platforms and traditional businesses.
Under the new regulation, all foreign digital platforms offering services in the country must register with the General Directorate of Internal Revenue (DGII) and charge ITBIS to Dominican consumers. Affected services include online advertising (Google Ads, Facebook Ads), streaming platforms (Netflix, Spotify), cloud storage (Google Drive, Dropbox), and subscription-based services (Airbnb, Uber, Amazon Prime). Dominican users will see the tax reflected in their bills.
Certain services, such as financial, educational, health, and land transportation platforms, remain exempt. To ensure compliance, the DGII will conduct audits and may collaborate with financial institutions to facilitate tax collection. The decree takes effect in six months, giving companies time to register and adjust to the new requirements.
