The IVU (Impuesto sobre Ventas y Uso) is Puerto Rico's equivalent of state sales tax. If you sell goods or services subject to IVU, you have registration, collection, and filing obligations.
Current rates
- 10.5% state (Hacienda's portion).
- 1% municipal (the municipality where the transaction takes place).
- Total: 11.5% on most transactions.
Some products and services have special rates or are exempt (prescription medicine, unprepared food, certain professional services). We help determine what applies to your business.
Registration
Before collecting IVU, your business must be:
- Registered as a merchant in SURI.
- Hold a current Merchant Registration Certificate.
- Have IVU collection configured in your POS or billing system.
Monthly filing
- The monthly IVU return is filed through SURI.
- Due by the 20th of the following month (example: March IVU is filed by April 20).
- If you don't file on time, there are penalties + interest even if you collected no IVU that month (you still have to file the "zero" return).
Common mistakes
- Skipping the "zero" return in months with no sales.
- Forgetting the 1% municipal in POS configuration.
- Not withholding IVU on use (purchases from vendors outside PR for business use).
How we help
We file the monthly IVU return for you, alert you before the deadline, and review your POS configuration so you collect correctly from day one.