Dominican Republic: VAT treatment of e-book sales
Online sales of e-books are exempt from VAT, provided that the content of the e-book is of a scientific or cultural nature
Online sales of e-books are exempt from VAT
The tax authority (DGII) issued guidance concerning the value added tax (VAT) treatment of electronic books (e-books).
Ruling No. GLN 25630 (Spanish) [PDF 80 KB] (15 September 2021) provides that online sales of e-books are exempt from VAT, provided that the content of the e-book is of a scientific or cultural nature (as defined by law).
Read a November 2021 report [PDF 272 KB] prepared by the KPMG member firm in the Dominican Republic
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