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 and
The website is in Spanish, but you will have an option to switch to English if necessary.
- 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.
- Do you have to renew your Puerto Rico sales tax permit?
This is unclear, but as of this writing it appears that eCommerce sellers are not required to renew a Puerto Rico sales tax permit once received.
- How can I learn more about Puerto Rico sales tax?