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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.

Therapist Services to Invoice

  • Individual therapy
  • Couples therapy
  • Family therapy
  • Group therapy
  • Assessment sessions
  • Crisis intervention
  • Telehealth sessions

Invoice Requirements in Puerto Rico

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

Payment Terms

Payment at time of service. Insurance claims filed separately if applicable.

Net 30Net 15Due on Receipt2/10 Net 30

Payment Methods in Puerto Rico

Bank TransferACHBanco PopularCredit CardPayPal

Therapist Invoice Tips

  • Include CPT codes
  • Note session duration
  • Reference diagnosis codes
  • Document session dates
  • Meet HIPAA requirements

Frequently Asked Questions

What tax rate applies to 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 therapists in Puerto Rico?

Common payment methods in Puerto Rico include: Bank Transfer, ACH, Banco Popular, Credit Card, PayPal. Payment at time of service. Insurance claims filed separately if applicable.

What should therapist invoices include in Puerto Rico?

Your invoice should include: EIN or SSN, Merchant registration, Client details, Invoice number. For therapist services specifically, also include: Individual therapy, Couples therapy, Family therapy.

What should therapy invoices include?

Provider info, NPI number, CPT codes, diagnosis codes, session dates, and fees. Meet insurance requirements.

How do therapists handle insurance?

Create superbills for clients to submit. Or file claims directly if in-network. List insurance vs. self-pay rates.

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.