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Puerto Rico Tax Information

11.5% SUT

SUT (Sales and Use Tax) is 11.5% (10.5% state + 1% municipal). US federal tax applies. EIN or SSN required.

Architect Services to Invoice

  • Schematic design
  • Design development
  • Construction documents
  • Permit drawings
  • Site planning
  • Interior architecture
  • Project management

Invoice Requirements in Puerto Rico

EIN or SSN
Merchant registration
Client details
Invoice number
SUT breakdown
Total in USD

Payment Terms

Phase-based billing. Percentage at each milestone. Retainer for ongoing projects.

Net 30Net 15Due on Receipt2/10 Net 30

Payment Methods in Puerto Rico

Bank TransferACHBanco PopularCredit CardPayPal

Architect Invoice Tips

  • Reference project phases
  • Include deliverables per phase
  • Note reimbursable expenses
  • Document design changes
  • Track percentage complete

Frequently Asked Questions

What tax rate applies to architect invoices in Puerto Rico?

Puerto Rico has 11.5% SUT. SUT (Sales and Use Tax) is 11.5% (10.5% state + 1% municipal). US federal tax applies. EIN or SSN required.

What payment methods are common for architects in Puerto Rico?

Common payment methods in Puerto Rico include: Bank Transfer, ACH, Banco Popular, Credit Card, PayPal. Phase-based billing. Percentage at each milestone. Retainer for ongoing projects.

What should architect invoices include in Puerto Rico?

Your invoice should include: EIN or SSN, Merchant registration, Client details, Invoice number. For architect services specifically, also include: Schematic design, Design development, Construction documents.

How should architects bill for projects?

Percentage of construction cost, fixed fee by phase, or hourly. Phase-based is standard.

What about design changes?

Include scope of changes and bill as additional services beyond original scope.

What tax applies in Puerto Rico?

Puerto Rico has 11.5% SUT (Sales and Use Tax). As US territory, federal income tax exemptions apply but local taxes exist.