On September 16, 2026, the DGII issued General Rule No. 02-2026, establishing that companies of any nature designated as VAT withholding agents pursuant to General Rule No. 02-05 and its amendments shall no longer be required to apply the withholdings set forth therein when making payments to another legal entity authorized by the DGII as an electronic issuer and the relevant transaction is supported by an Electronic Tax Receipt (e-CF). The issuance of this regulation follows the public consultation process conducted between June 18 and August 20, 2026, with the final version maintaining the same content as the draft that was released for public consultation.
The rule further clarifies that this exclusion applies solely to the VAT withholdings established under General Rule No. 02-05 and its amendments, which apply to certain professional services, such as engineering and architecture services, among others, as well as movable property rental services and certain commissions paid by airlines, hotels and insurance companies. This measure does not affect any other withholding or collection obligations provided for under the applicable tax legislation. For further information, interested parties may consult the following links: General Rule No. 02-05 and General Rule No. 02-26.pdf
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