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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.

Mental Health Counselor Services to Invoice

  • Intake assessment
  • Individual counseling
  • Group therapy
  • Family counseling
  • Crisis intervention
  • Telehealth session
  • Consultation

Invoice Requirements in Puerto Rico

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

Payment Terms

Payment at session start. Monthly statements for insurance reimbursement.

Net 30Net 15Due on Receipt2/10 Net 30

Payment Methods in Puerto Rico

Bank TransferACHBanco PopularCredit CardPayPal

Mental Health Counselor Invoice Tips

  • Ensure HIPAA compliance
  • Use generic descriptions
  • Include provider NPI
  • Note session length
  • Reference dates

Frequently Asked Questions

What tax rate applies to mental health counselor 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 mental health counselors in Puerto Rico?

Common payment methods in Puerto Rico include: Bank Transfer, ACH, Banco Popular, Credit Card, PayPal. Payment at session start. Monthly statements for insurance reimbursement.

What should mental health counselor invoices include in Puerto Rico?

Your invoice should include: EIN or SSN, Merchant registration, Client details, Invoice number. For mental health counselor services specifically, also include: Intake assessment, Individual counseling, Group therapy.

Confidentiality in invoices?

Limit clinical details. Use standard codes (e.g., 90837) and dates only.

Sliding scale billing?

Document agreed rate clearly. Apply consistently based on policy.

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.