Indirect tax ebook - Puerto Rico

Registration

Every person, natural or otherwise, that wishes to conduct a trade or business in Puerto Rico must file before the PRTD the Application for Merchant’s Certificate and Exemption Certificate (Form AS 2914) within thirty (30) days before the commencement of the person’s trade or business in Puerto Rico.

Information about Puerto Rico:

This information has been provided by Kevane Grant Thornton, a member firm within Grant Thornton International Ltd and is for informational purposes only. Neither Kevane Grant Thornton nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.
Disclaimer

Contact us

For further information on indirect taxes in Puerto Rico please contact María de los A. Rivera, tax partner and IBC director.

Select a Country

Grant Thornton International is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. References to "Grant Thornton" are to the brand under which the Grant Thornton member firms operate and refer to one or more member firms, as the context requires. Grant Thornton International and the member firms are not a worldwide partnership. Services are delivered independently by the member firms, which are not responsible for the services or activities of one another. Grant Thornton International does not provide services to clients.