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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.

Game Developer Services to Invoice

  • Game development
  • Level design
  • Game mechanics
  • Unity/Unreal work
  • Mobile games
  • VR/AR games
  • Game porting

Invoice Requirements in Puerto Rico

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

Payment Terms

Milestone-based: prototype, alpha, beta, release. Publishers often Net 30-60.

Net 30Net 15Due on Receipt2/10 Net 30

Payment Methods in Puerto Rico

Bank TransferACHBanco PopularCredit CardPayPal

Game Developer Invoice Tips

  • Reference build versions
  • Include milestone deliverables
  • Document platform targets
  • Note engine licenses
  • Track asset creation

Frequently Asked Questions

What tax rate applies to game developer 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 game developers in Puerto Rico?

Common payment methods in Puerto Rico include: Bank Transfer, ACH, Banco Popular, Credit Card, PayPal. Milestone-based: prototype, alpha, beta, release. Publishers often Net 30-60.

What should game developer invoices include in Puerto Rico?

Your invoice should include: EIN or SSN, Merchant registration, Client details, Invoice number. For game developer services specifically, also include: Game development, Level design, Game mechanics.

How to structure game dev payments?

Milestone payments: concept, prototype, alpha, beta, gold master.

Should engine licenses be included?

Pass through at cost or factor into project. Specify in contract.

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.