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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.

Consulting Services to Invoice

  • Strategy consulting
  • Management consulting
  • Advisory services
  • Workshop facilitation
  • Retainer arrangements
  • Project consulting

Invoice Requirements in Puerto Rico

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

Payment Terms

Net 30 is standard. Milestone payments for large engagements.

Net 30Net 15Due on Receipt2/10 Net 30

Payment Methods in Puerto Rico

Bank TransferACHBanco PopularCredit CardPayPal

Consulting Invoice Tips

  • Include professional credentials
  • Break down phases clearly
  • Document deliverables
  • Consider value-based pricing
  • Reference engagement letter

Frequently Asked Questions

What tax rate applies to consulting 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 consultings in Puerto Rico?

Common payment methods in Puerto Rico include: Bank Transfer, ACH, Banco Popular, Credit Card, PayPal. Net 30 is standard. Milestone payments for large engagements.

What should consulting invoices include in Puerto Rico?

Your invoice should include: EIN or SSN, Merchant registration, Client details, Invoice number. For consulting services specifically, also include: Strategy consulting, Management consulting, Advisory services.

How should consultants structure invoices?

Include engagement reference, billing period, hours or deliverables, expenses, and payment terms.

Should consultants charge for travel?

Yes, charge 50% of hourly rate for travel or include in project fee. State policy upfront.

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.