按地区划分的税率 波多黎各

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

波多黎各实施统一的销售和使用税 (IVU) 框架，总标准税率为 11.5%，其中包括 10.5% 的州级税收和 1% 的市级税收。根据扩大的税收规定，实物和数字商品——包括软件即服务 (SaaS)、数字流媒体和云订阅——一旦非居民商家通过年度总销售额超过 100,000 美元或达到 200 笔独立交易而建立经济联系，则完全应税。所有合规义务都严格数字化，要求注册商家在次月 20 日之前通过 SURI 在线门户提交其每月的 IVU 申报表。

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波多黎各

Puerto Rico levies a Sales and Use Tax (IVU — Impuesto sobre Ventas y Uso), administered by the Departamento de Hacienda. The IVU has two components — Sales Tax (paid by purchasers) and Use Tax. 

官方政府链接： Departamento de Hacienda Purto Rico

11.50%

电子产品和服务增值税/销售税率

4.00%

降低的税率

税率降低的产品类别

B2B services and professional services

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

否

需要验证税务识别号

Resale and exemption certificates accepted

何时需要注册

After $100,000 in annual gross sales or 200 separate transactions

可在线注册

是 

需要当地代表

非强制性

注册流程

Register as a merchant via SURI online portal; obtain Merchant Registration Certificate

应纳税的数字和电子服务清单

Digital products and services

罚款

Late filing: 10% per month (max 25%);

failure to pay: 5% per month (max 25%);

interest 10% annual

注册门槛

USD 100.000 in gross receipts OR 200 separate transactions per year

申报间隔

每月

申报截止日期

20th day of the month following the reporting period

电子发票要求

是

记录保存

6 years 

How-To Guides: Puerto Rico SaaS VAT

步骤：1 门槛

On December 8, 2020, the Puerto Rico Treasury Department published new sales tax regulations implementing the law requiring marketplace facilitators to collect and remit sales tax.

 

In April 2020, Puerto Rico enacted Act 40-2020, which imposed sales and use tax collection requirements on marketplace facilitators that facilitate sales to customers in Puerto Rico. According to the regulations, marketplace facilitators are considered withholding agents for “mail-order sales” to Puerto Rico residents.

 

术语“邮购销售”定义为包括有形个人财产、特定数字产品或列举的应税服务的销售。“特定数字产品”指电子传输的数字音像作品、数字音频作品或其他数字产品，前提是授予数字买家获取产品权利的数字代码将被视为产品的销售。“其他数字产品”包括贺卡、图像、视频或电子游戏或娱乐、获取独家电子或音像数据的团体会员资格，以及任何其他可被视为数字产品的产品。

 

Marketplace facilitators without a physical location in Puerto Rico but making mail-order sales in excess of $100,000 or at least 200 transactions in their business year or annual accounting period will be deemed to have economic nexus with Puerto Rico.

 

The marketplace facilitator tax collection requirements under Act 40-2020 took effect retroactively to January 1, 2020, and marketplace facilitators with nexus will be subject to penalties if they fail to register as merchants with the Department. The regulations specify, however, that the PRTD will not impose penalties on marketplace facilitators if they register on or before December 31, 2020.

 

The threshold is $100,000 in gross sales OR 200 separate transactions in the current or preceding calendar year.

 

Registration is mandatory for remote sellers meeting this economic nexus threshold.

步骤：2 商业注册

Register online via SURI (Sistema Unificado de Rentas Internas). You must register as a “Merchant” to obtain the certification to collect tax.

步骤：3 纳税人识别号/增值税号

Upon registration, businesses shall receive:

 

  • Merchant Registration Number (sales tax ID for IVU purposes).
  • Format: 7-digit number usually displayed on the certificate.

步骤：1 标准税率

Standard VAT (IVA) in Puerto Rico is 11.5% (Standard IVU Rate).

 

Breakdown: 10.5% State + 1% Municipal.

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

Tax Amount = Net Price x 11.5 %

 

步骤：3 反向收费 (B2B)

There is no traditional Reverse Charge.

 

Puerto Rico treats SaaS as “Tangible Personal Property” (TPP).

 

Foreign sellers with nexus must charge the 11.5% tax unless the buyer provides a valid exemption certificate (e.g., Reseller Certificate).

步骤：1 B2C销售

Charge 11.5% IVU (Sales & Use Tax) on digital goods and SaaS sold to Puerto Rican consumers.

步骤：2 B2B销售

• Standard Rule: Charge 11.5% IVU. (SaaS is often classified as TPP, not a “service,” so the special 4% B2B service rate rarely applies to standard SaaS).

• Exemption: Do not charge tax ONLY if the buyer provides a valid Certificate of Exemption (e.g., for resale or manufacturing). Keep this certificate on file.

步骤：3 发票要求

Invoices must generally include:

 

• Supplier Name & Merchant Registration Number
• Date of Sale
• Description of Items
• Sale Price
• Explicit Tax Amount (Separately stated as IVU State 10.5% and IVU Municipal 1%)

步骤：1 申报周期

Taxes are expected to be filed monthly.

步骤：2 申报截止日期

The filing deadline is by the 20th day of the month following the transaction period (e.g., file January return by February 20).

步骤：3 提交

File the Monthly Sales and Use Tax Return (Form SC 2915) electronically via SURI.

步骤：4 记录保存

Records must be kept for 6 years.

PayPro Global 解决方案：简化注册与财政代表

Navigating Puerto Rico’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

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