Dominican Republic VAT registration threshold
Dominican Republic VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT/ITBIS registration becomes compulsory in the Dominican Republic, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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What this value means
PERIOD BASIS: none — there is no de-minimis turnover for ITBIS. Liability, RNC registration and the monthly IT-1 declaration attach from the first taxable transfer or service in the course of business. The only turnover figures in the system belong to the OPT-IN Régimen Simplificado de Tributación (RST, Decreto 265-19), which consolidates ISR+ITBIS for those who qualify on PRIOR-YEAR figures: for 2026 the indexed topes are RD$12,068,181.09 (RST por Ingresos) and RD$55,485,890.09 (RST por Compras), per Resolución DDG-AR1-2026-00001; accepted RST members do not file monthly ITBIS. Ley 30-26 raises the RST ceilings from 2027 (individuals/services RD$15,000,000; juridical persons in services/production RD$30,000,000; commercialisation by purchases RD$60,000,000) — enacted but not operative until 2027. NON-ESTABLISHED SUPPLIERS: art. 336(4) defines 'persona' to include foreign companies and art. 337(a)(1) expressly reaches 'nacionales o extranjeras', but there is no non-resident registration machinery. In practice a supplier with no local operations is never registered; on payments abroad the Dominican payer issues an NCF tipo B17 (Comprobante de Pagos al Exterior) and withholds 27% ISR (art. 305 CT) — NOT ITBIS. There is no general reverse charge on imported services. IMPORTED DIGITAL SERVICES: no regime in force. Decreto 30-25 (Gaceta 11186, 25-1-2025) would have made non-resident digital platforms (streaming, ads, intermediation, cloud) ITBIS perception agents with registration, entering into force six months after issue — it was REPEALED before ever applying, by Decreto 107-25 of 3-3-2025, and as of 2026-08 nothing has replaced it. Art. 335 taxes the importation of GOODS only, so services rendered wholly abroad sit outside the import limb. Traps: (1) Do not read the RST topes as a registration threshold — RST is optional, requires application and acceptance, excludes many activities, and outside it the threshold is nil. (2) The RST topes are re-indexed by DGII resolution every January (2026: RD$12,068,181.09; 2025: RD$11,498,750.10) — always re-derive from the current resolución, never cache. (3) Ley 30-26's larger RST ceilings are 2027-onward; do not serve them for 2026. (4) Many 2025 write-ups describe Decreto 30-25 as if live — it never entered into force (repealed by 107-25 within weeks). (5) Art. 337(b) was derogated (art. 11 Ley 147-00, per art. 6 Ley 12-01 de 17-1-2001) — pre-2001 texts mis-describe the contribuyente list. (6) effective_from is the date of Ley 11-92; the nil-threshold design has held since the code's enactment.
Get it programmatically
curl https://latamref.dev/v1/do/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/do/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/do/vat-registration-thresholdOther Dominican Republic series: BCRD monetary policy rate (TPM) · ITBIS standard rate · Minimum wage (lowest non-sectorized tier — microempresas) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Ecuador · El Salvador · Guatemala · Guyana · Honduras · all 22