Puerto Rico
PRPuerto Rico’s Departamento de Hacienda administers the sales and use tax (IVU) through the SURI online system and a fiscal terminal programme for retail receipts; the sources reviewed describe no e-invoicing obligation.
Guide reviewed .
Invoicing and electronic documents
Sistema Unificado de Rentas Internas (SURI)
Hacienda’s unified online tax system. It covers merchant registration, IVU returns and payments, excise taxes, internal revenue licences and withholding, and since 24 February 2020 also income tax. It handles tax filing, not invoice exchange.
Online returns and payments · Official source: Departamento de Hacienda · Conoce el Sistema Unificado de Rentas Internas (SURI)
Programa de Terminales Fiscales del IVU (formerly IVU Loto)
Hacienda’s fiscal terminal programme, which uses technology to make sure the IVU merchants charge reaches the Treasury. Receipts show a control number after the purchase total and the state and municipal IVU breakdown. Hacienda publications set the requirements for fiscal terminals and the content of their receipts.
Fiscal terminal receipts with a control number · Official source: Departamento de Hacienda · Programa de Terminales Fiscales del IVU
Peppol
Puerto Rico has no Peppol Authority on OpenPeppol’s list, so OpenPeppol acts as the authority. Use is voluntary and agreed between trading partners.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Peppol Authorities
Puerto Rico’s digital tax obligations sit in two places: IVU returns and payments in SURI, and retail receipts through the fiscal terminal programme. Neither is an e-invoicing system, and the sources reviewed describe no structured e-invoice requirement for business-to-business or Commonwealth government invoices.
Work for a federal agency follows the federal contract: the FAR applies to federal acquisitions, and its definitions list Puerto Rico as an outlying area. Check the payment clause for the invoicing system to use. Peppol use is a choice made with each trading partner.
Legal guide
Sales and use tax (IVU)
In forceMerchants must register in the Registro de Comerciantes, collect the sales tax from buyers and remit it to Hacienda. The use tax applies to items brought into Puerto Rico for use or consumption.
Official source: Departamento de Hacienda · Impuesto sobre Ventas y Uso (IVU)IVU monthly return
Mandatory, electronic onlyEvery merchant files the Planilla Mensual de IVU (Modelo SC 2915) by the 20th of each month for the previous month, and can file and pay only electronically through SURI. A merchant whose certificate shows it does not collect IVU need not file to report exempt sales, but must file if it sells any taxable item.
Official source: Departamento de Hacienda · Planilla Mensual de IVUFiscal receipts
Fiscal terminal programme in operationRetail receipts issued through a fiscal terminal carry a control number and show the state and municipal IVU separately. Hacienda’s published administrative determinations and circular letters cover installing and maintaining terminals and what their receipts must contain.
Official source: Departamento de Hacienda · Programa de Terminales Fiscales del IVUB2B and B2G · e-invoicing under Puerto Rico law
No e-invoicing obligation found in the sources reviewedHacienda’s IVU, SURI and fiscal terminal guidance describes electronic filing and fiscal receipts but no structured e-invoice or e-invoicing network for business or Commonwealth government invoices.
Official source: Departamento de Hacienda · Impuesto sobre Ventas y Uso (IVU)B2G · U.S. federal contracts
Federal contract rules applyInvoices to federal agencies follow each contract’s payment clause, as described on the United States page. The Federal Acquisition Regulation applies to all federal acquisitions unless expressly excluded and lists Puerto Rico among the outlying areas it defines. These rules cover federal contracts only, not invoices to the Commonwealth government or between businesses.
Official source: Acquisition.gov · FAR 1.104 Applicability
Timeline
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IVU on imports declared and paid at entry
From this date importers must declare and pay IVU on imported property, electronically when the declaration is filed, before the goods are released, unless an exemption or approved bond applies.
Official source: Departamento de Hacienda · Cambios al IVU a partir del 1 de agosto de 2014 -
SURI second launch
A second release of SURI added new services and transactions.
Official source: Departamento de Hacienda · Conoce el Sistema Unificado de Rentas Internas (SURI) -
Income tax moves to SURI
Income tax for individuals, corporations, pass-through entities and other legal entities joined IVU and the other taxes already in SURI.
Official source: Departamento de Hacienda · Conoce el Sistema Unificado de Rentas Internas (SURI)
Peppol in Puerto Rico
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.