How to register for a Puerto Rico sales tax permit
by January 21, 2024
Please note: This blog was originally published in 2021. It’s since been updated for accuracy and comprehensiveness. A big thanks to the sales tax experts at Cherry Bekaert for assistance with this article.
Who needs a Puerto Rico sales tax permit?
Retailers with “sales tax nexus” in Puerto Rico are required to register for a Puerto Rico sales tax permit. This includes businesses that have sales tax nexus on the island because they have a location, employee, inventory, or other business tie to Puerto Rico.
Important note: Registering for a sales tax permit in Puerto Rico might trigger an income tax judgment. We recommend speaking with a vetted sales tax expert before registering for a Puerto Rico sales tax permit if you don’t already pay Puerto Rico income tax.
How do you register for a Puerto Rico sales tax permit?
To register online, visit Puerto Rico’s Sistem Uificado De Rentas Internas (SURI) website. The website is in Spanish, but you will have an option to switch to English if necessary.
TaxJar can register for a sales tax permit in Puerto Rico on your behalf. Visit our registration page to get started.
What information do you need to register for a Puerto Rico sales tax permit?
To register at the SURI website you’ll need the following information:
- EIN or SSN
- Legal Name
- DBA Name (if applicable)
- Email Address
- Contact Phone
- Physical Address
- Mailing Address
- Incorporation Date
- Closing Date of Accounting Period
- Start Date
- Projected Business Volume
- NAICS Code(s)
- How much does it cost to apply for a Puerto Rico sales tax permit?
There is no charge to register for a Puerto Rico sales tax permit.
How long does it take to receive your Puerto Rico sales tax permit?
When applying online for a Puerto Rico sales tax permit, you’ll receive an email shortly afterward to access your permit online. You will also receive a letter in the mail.
How can I learn more about Puerto Rico sales tax?
Puerto Rico’s Marketplace Facilitator Sales Tax Law Explained
Sistem Uificado De Rentas Internas (SURI) website
Please note: This blog is for informational purposes only. Be advised that sales tax rules and laws are subject to change at any time. For specific sales tax advice regarding your business, contact a tax advisor.
