Tell Us Where You Collect Tax
Add Puerto Rico to the places where you collect tax. This tells AvaTax to calculate tax on Puerto Rico transactions. See the Puerto Rico Departamento de Hacienda website for details about nexus, registration, and taxes in Puerto Rico.
Before you add Puerto Rico, there are two things you need to do:
- Make sure you have nexus in Puerto Rico. In some jurisdictions, you may have economic nexus if you're a remote seller.
- Register with the Puerto Rico Departamento de Hacienda
You don't have to select a tax type for Puerto Rico.
Puerto Rico's Sales and Use Tax ("Impuesto sobre Ventos y Uso" or IVU) is charged on all sales made to destinations in Puerto Rico. Local tax also applies to all transactions.
- Transactions originating outside Puerto Rico or from non-physical locations (for example, salespeople) remit local tax on the Puerto Rico return
- Transactions from physical locations in Puerto Rico remit local tax separately to the local jurisdiction
Add Your Company Locations
Add any physical locations you have in Puerto Rico. This is important for reporting on your returns.
When you add a location:
- Enter the twelve-digit, state-assigned Merchant's Registration Number under Additional Information
- Enter the state-assigned Location/Jurisdiction under Additional Information
- After you validate the location address, make sure it falls in the jurisdictions you expect. If not, you may want to manage your jurisdiction overrides.
The state-assigned Merchant's Registration Number is the twelve-digit Location ID issued by Puerto Rico. It consists of eight-digits indicating the account with a four-digit suffix indicating the specific location. Example: 12345678-0001 and 12345678-0002 could be two locations on the same account
The state-assigned Location/Jurisdiction is the registration number for the local jurisdiction.
Schedule Your Returns
Your company name and taxpayer ID from Your Company Details show up on your returns. Make sure they match what’s on your registration information.
Use this info to schedule your returns. Keep in mind that the selections you made when you told us where you collect tax, any location codes you entered, and the forms you select are related and should tie together.
Puerto Rico Commonwealth Returns
- Select form PR Puerto Rico to report all sales and use taxes
- Make sure you enter your ten-digit Puerto Rico registration ID in the correct format. Example: 12345-67890
- Enter your username and password for Puerto Rico's SURI website so your return can be filed electronically
- Select the return that corresponds to each county where you make sales from a permanent physical location
- The registration ID format will vary depending on the local government. Enter it exactly as it appears on your registration info.
- Enter your login information if the local jurisdiction allows electronic filing