background image
12.3. Refund of VAT to Non-Residents

The taxpayer is entitled to offset VAT paid on purchase of goods and services used for business purposes against VAT charged on sales of goods and / or services. If VAT paid on purchases exceeds VAT charged on sales, then resulting VAT credit can be carried forward to adjust in succeeding months.

Exporters having excess credits in respect of advance taxes paid on the purchase of raw materials as also producers of goods exempt from VAT can request a refund.

Under the VAT law of Dominican Republic, a non-resident business must be registered to claim a refund in the same manner as resident businesses.