The obligations begin immediately
From registration, a Dominican entity files monthly: the IT-1 value-added tax return and the 606, 607, 608 and 609 information reports, plus the IR-17 withholding return. Annually it files the IR-2 corporate income tax return. A dormant entity still files. Filing nothing is itself a breach.
Electronic invoicing
Electronic invoicing is mandatory under Law núm. 32-23. DGII Notice núm. 06-26 extended the last tranche to 15 November 2026, and the DGII has stated publicly that it will not extend it again. Certification with the tax authority is not instantaneous, and the queue lengthens as a deadline approaches.
If you are part of a group
Any transaction with a parent, a sister company or a shareholder is a related-party transaction and carries its own reporting obligation. Management fees, royalties, intercompany interest and headquarters cost allocations are the ones most often missed. See transfer pricing and related-party reporting.
Incentive regimes
The Dominican Republic operates several incentive regimes —free zones, tourism, renewable energy, industrial development— and each grants its benefit against formal compliance. In our experience the benefit is rarely lost on the substance of the activity; it is lost on a filing that was not made.
What we would tell you before you decide
- Decide the structure before the operation exists. Once it exists, the choice is gone and only the documentation remains.
- Budget the compliance calendar, not just the incorporation. Incorporation is a one-off cost; the calendar is permanent.
- Agree who signs and who answers. If an assessment arrives, the statutory window is twenty days from notification —Article 57, Law núm. 11-92—. That is not enough time to appoint an adviser from scratch.
How we work with foreign groups
One named person on your account, a written scope, a dated deliverable calendar, and the same team for compliance and for defense. We do not promise a tax outcome — we tell you which positions the file supports.
Hueyi Group, S.R.L. · Santo Domingo, Dominican Republic · Contact us