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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.

Physical Therapist Services to Invoice

  • PT evaluation
  • Manual therapy
  • Therapeutic exercise
  • Gait training
  • Ultrasound therapy
  • Home exercise plan
  • Neuromuscular re-ed

Invoice Requirements in Puerto Rico

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

Payment Terms

Co-pays due at service. Insurance billed monthly. Cash pay packages available.

Net 30Net 15Due on Receipt2/10 Net 30

Payment Methods in Puerto Rico

Bank TransferACHBanco PopularCredit CardPayPal

Physical Therapist Invoice Tips

  • Include CPT codes
  • Note functional goals
  • Reference referral source
  • Document progress
  • Track authorization

Frequently Asked Questions

What tax rate applies to physical therapist 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 physical therapists in Puerto Rico?

Common payment methods in Puerto Rico include: Bank Transfer, ACH, Banco Popular, Credit Card, PayPal. Co-pays due at service. Insurance billed monthly. Cash pay packages available.

What should physical therapist invoices include in Puerto Rico?

Your invoice should include: EIN or SSN, Merchant registration, Client details, Invoice number. For physical therapist services specifically, also include: PT evaluation, Manual therapy, Therapeutic exercise.

How to handle insurance auth?

Track authorized visits closely. Notify patient before limit is reached.

Bill for documentation?

Usually bundled into service codes. Some detailed reports billed separately.

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.