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12.2. VAT on the Supply of Services by Non-Residents

The supply of services by a non-resident having a permanent establishment ('PE') is subject to VAT in Dominican Republic.

All non-resident companies without a PE in Dominican Republic are required to appoint a VAT representative in the country who is jointly responsible for payment of the tax due. Failing to appoint a representative will result into the resident customer being liable for payment of VAT by application of a reverse-charge mechanism.