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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.

Lawyer Services to Invoice

  • Legal consultation
  • Document review
  • Contract drafting
  • Litigation
  • Court appearances
  • Research
  • Retainer services

Invoice Requirements in Puerto Rico

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

Payment Terms

Retainer upfront. Bills typically due Net 30. Trust accounts for client funds.

Net 30Net 15Due on Receipt2/10 Net 30

Payment Methods in Puerto Rico

Bank TransferACHBanco PopularCredit CardPayPal

Lawyer Invoice Tips

  • Bill in standard increments
  • Detail each task
  • Reference case number
  • Separate disbursements
  • Include trust account details

Frequently Asked Questions

What tax rate applies to lawyer 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 lawyers in Puerto Rico?

Common payment methods in Puerto Rico include: Bank Transfer, ACH, Banco Popular, Credit Card, PayPal. Retainer upfront. Bills typically due Net 30. Trust accounts for client funds.

What should lawyer invoices include in Puerto Rico?

Your invoice should include: EIN or SSN, Merchant registration, Client details, Invoice number. For lawyer services specifically, also include: Legal consultation, Document review, Contract drafting.

How should lawyers detail time entries?

Include date, task description, time spent, and attorney name. Use standard billing increments.

How do lawyers handle retainers?

Hold in trust. Bill against retainer and request replenishment when low.

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.