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Puerto Rico e-Invoicing

Last reviewed 6 October 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Puerto Rico has no e-invoicing mandate. Its control is the IVU fiscal terminal, in place since December 2010: from 30 October 2015 only merchants with annual sales above $125,000 must keep one at every point of sale, supplied by a Hacienda-certified processor that sends the transaction data to Hacienda. Fines run from $500 to $20,000.

Previous
28 September 2015B2C
Determinación Administrativa 15-20 sets the $125,000 threshold
Latest
B2C mandatory since 14 December 2010

Puerto Rico e-Invoicing Overview

B2B
none
No rule requires electronic invoices between businesses. The fiscal terminal duty in Determinación Administrativa Núm. 15-20 attaches to points of sale rather than to invoices, and it expressly does not apply to locations that carry out only credit transactions through accounts receivable or periodic payments, which Hacienda calls a billing system (sistema de facturación). Hacienda has published no format, network or platform for business invoices.
B2G
none
No rule prescribes a structured e-invoice format for supplies to public bodies, but suppliers to agencies on Hacienda's financial systems must register their invoices online. Under Carta Circular de Finanzas Públicas Núm. 1300-60-25 of 29 May 2025, suppliers register every invoice in Hacienda's online supplier invoice registry, agencies may not pay an invoice until it is registered, and they still need the original invoice before processing the payment voucher. Hacienda's invoice processing report dates the registry to 1 March 2018. The Government's Oracle Cloud ERP, scheduled to go live on 7 July 2026, adds a supplier portal for submitting and tracking invoices, according to the ERP project's notice to suppliers . Separately, agencies of the Commonwealth or of the United States Government are on the list of exceptions in Determinación Administrativa Núm. 15-20 , so they need not install fiscal terminals when they sell.
B2C
mandatory
since 14 December 2010
Under Determinación Administrativa Núm. 15-20 , from 30 October 2015 only merchants whose annual sales volume exceeds $125,000 must install, possess and maintain a fiscal terminal meeting the specifications of Regulation No. 8049 at every point of sale in their commercial locations. Merchants with more than $1,000,000 in annual sales must use either a terminal integrated into each point of sale or cash registers able to transmit data electronically to Hacienda. The merchant bears the cost of the terminal and of transmitting the information. The IVU Loto prize draws ended in September 2015, but Boletín Informativo Núm. 15-14 told merchants to keep recording sales on the terminal and handing customers receipts that show the IVU separately; Carta Circular de Política Contributiva Núm. 15-13 kept the former IVU Loto code on receipts as a control number.

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Implementation Timeline(7 events)

Key mandate dates. Select a date for detail, or show all updates below.

IVU Loto fiscal terminal duty introduced
14 December 2010
B2C
Hacienda began the IVU Loto oversight programme in December 2010, as Boletín Informativo de Rentas Internas Núm. 12-07 recalls. Under Article 2501(a)-3(b) of the IVU regulation, described in Boletín Informativo de Rentas Internas Núm. 11-12 , every merchant entering the IVU Merchant Registry after 14 December 2010 had to request a fiscal terminal.
Regulation No. 8049 defines the fiscal terminal
21 July 2011
Legislative
Regulation No. 8049 of 21 July 2011, known as the Regulation of the Internal Revenue Code of 2011, defines a fiscal terminal as a device, application or other electronic means used to capture and record goods and services transactions at a merchant's points of sale for sending to a certified processor, as summarised in Determinación Administrativa Núm. 15-20 .
IVU Loto draws abolished, terminal recording kept
28 September 2015
B2C
Boletín Informativo de Política Contributiva Núm. 15-14 ended the IVU Loto draws, with the last regular draw on 29 September 2015, because consumer participation had not produced the expected results and costs had risen. Merchants still had to record sales on the fiscal terminal and issue receipts showing the IVU.
Determinación Administrativa 15-20 sets the $125,000 threshold
28 September 2015
B2C
Hacienda issued Determinación Administrativa Núm. 15-20 , limiting the duty to install, possess and maintain a fiscal terminal at every point of sale to merchants with annual sales above $125,000, listing 15 exceptions and shifting the cost of terminals and data transmission to merchants.
Hacienda-owned terminals switched off
29 October 2015
Technical
Determinación Administrativa Núm. 15-20 said Hacienda-supplied fiscal terminals would stop operating on 29 October 2015 and gave merchants still bound until 30 October 2015 to install a certified processor's terminal. Carta Circular de Rentas Internas Núm. 15-01-RI instead let those merchants keep a Hacienda-owned terminal, at their own running cost, until 30 October 2016, and Carta Circular de Rentas Internas Núm. 16-14-RI extended that custody to 30 October 2017.
Merchant-funded fiscal terminal regime takes effect
30 October 2015
B2C
From 30 October 2015 the merchant became solely responsible for acquiring and maintaining a fiscal terminal from a certified processor, and for any cost of transmitting information to Hacienda, as set out in Part II-C of Determinación Administrativa Núm. 15-20 . Merchants already holding a Hacienda-owned terminal could keep it for a transition period, ending on 30 October 2017.
Graduated fines for terminal breaches
26 November 2019
B2C
Determinación Administrativa Núm. 19-07 set fines of $500, $2,000, $9,000 and $20,000 for the first to fourth infractions, imposable electronically through SURI or in person, where a terminal is missing, not transmitting correctly, switched off or altered, or inspection is obstructed.

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Compliance Regime

Tax Authority
Departamento de Hacienda de Puerto Rico
CTC Model
There is no invoice clearance and no e-invoice format. Section 4030.01(a)(3) of the Internal Revenue Code of 2011 lets the Secretary of the Treasury require periodic inspection through fiscal terminals, applications or other electronic means, and section 6054.01(a)(4) lets the Secretary require their installation, connection and use. Regulation No. 8049 defines a certified processor as one that captures the transactions made at a merchant's points of sale through a fiscal terminal and transmits them to the Department, as summarised in Determinación Administrativa Núm. 15-20 . Section 6054.03(a), as summarised in Determinación Administrativa Núm. 19-07 , requires the IVU oversight plan to set up mechanisms for merchants to record on the terminal every point-of-sale transaction, whether or not the item is taxable and whatever the payment method. Hacienda's fiscal terminal programme page describes the aim as making sure the tax that businesses charge reaches the Department. No official text located sets a transmission interval.
Standards
N/A

Record-keeping & Reporting

SAF-T
Not required
N/A

Technical Formats

N/A

Penalties

Terminal infractions
A missing terminal, a terminal that does not transmit or transmits incorrectly, a terminal that is switched off, damaged or altered, or obstruction of inspection draws $500 for a first infraction, $2,000 for a second, $9,000 for a third and $20,000 for a fourth, under section 6043.06(c) of the Code as applied by Determinación Administrativa Núm. 19-07 .
Failure to collect the IVU
A merchant that fails to collect the IVU despite being obliged to do so faces a penalty of up to $20,000 per infraction under section 6043.06(b)(1) of the Code, and section 6080.02 lets the Secretary assess the uncollected tax personally against the person responsible, as recalled in Determinación Administrativa Núm. 15-20 .

Exemptions

Merchants at or below $125,000
Merchants whose aggregate annual sales do not exceed $125,000 for the immediately preceding tax year are outside the fiscal terminal duty under Determinación Administrativa Núm. 15-20 . Merchants in their first year annualise their gross sales for the current year.
Remote sales
Merchants that sell only where the buyer is never present at the point of sale, such as mail, internet or telephone sales, need no terminal, except where the main business is selling prepared food, under Determinación Administrativa Núm. 15-20 .
Specified sectors and locations
The other exceptions in Determinación Administrativa Núm. 15-20 cover designated professional services taxed at 4%, credit-only billing locations, vending and ATM machines, services at the buyer's premises without a point of sale, government agencies, locations providing only education or health services, merchants with five or fewer transactions a month, financial and insurance businesses, property rental, temporary businesses of six months or less, and certain multilevel contractors.
Latest Update
Technical Update
29 May 2025

Hacienda restates online invoice registry for government suppliers

Carta Circular de Finanzas Públicas Núm. 1300-60-25 told agencies that suppliers must register all invoices in Hacienda's online supplier invoice registry and that unregistered invoices cannot be paid; agencies still need the original invoice.

View full details on News page

Official Sources

  • HaciendaDepartamento de Hacienda de Puerto RicoTax authority
  • Terminales FiscalesPrograma de Terminales Fiscales del Impuesto de Venta y Uso (IVU)Mandate portal
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Related Countries

  • GreenlandNone
  • BelizePlanned
  • CanadaVoluntary
  • Costa RicaMandatory

Frequently asked questions about e-Invoicing in Puerto Rico

e-Invoicing is currently not currently required for B2B and not currently required for B2G transactions in Puerto Rico.

B2B e-Invoicing in Puerto Rico is not currently required. No rule requires electronic invoices between businesses. The fiscal terminal duty in Determinación Administrativa Núm. 15-20 attaches to points of sale rather than to invoices, and it expressly does not apply to locations that carry out only credit transactions through accounts receivable or periodic payments, which Hacienda calls a billing system (sistema de facturación). Hacienda has published no format, network or platform for business invoices.

B2G e-Invoicing in Puerto Rico is not currently required. No rule prescribes a structured e-invoice format for supplies to public bodies, but suppliers to agencies on Hacienda's financial systems must register their invoices online. Under Carta Circular de Finanzas Públicas Núm. 1300-60-25 of 29 May 2025, suppliers register every invoice in Hacienda's online supplier invoice registry, agencies may not pay an invoice until it is registered, and they still need the original invoice before processing the payment voucher. Hacienda's invoice processing report dates the registry to 1 March 2018. The Government's Oracle Cloud ERP, scheduled to go live on 7 July 2026, adds a supplier portal for submitting and tracking invoices, according to the ERP project's notice to suppliers . Separately, agencies of the Commonwealth or of the United States Government are on the list of exceptions in Determinación Administrativa Núm. 15-20 , so they need not install fiscal terminals when they sell.

Puerto Rico supports the following e-Invoice formats: N/A.

Puerto Rico uses the following e-Invoicing standards: N/A.

There is no invoice clearance and no e-invoice format. Section 4030.01(a)(3) of the Internal Revenue Code of 2011 lets the Secretary of the Treasury require periodic inspection through fiscal terminals, applications or other electronic means, and section 6054.01(a)(4) lets the Secretary require their installation, connection and use. Regulation No. 8049 defines a certified processor as one that captures the transactions made at a merchant's points of sale through a fiscal terminal and transmits them to the Department, as summarised in Determinación Administrativa Núm. 15-20 . Section 6054.03(a), as summarised in Determinación Administrativa Núm. 19-07 , requires the IVU oversight plan to set up mechanisms for merchants to record on the terminal every point-of-sale transaction, whether or not the item is taxable and whatever the payment method. Hacienda's fiscal terminal programme page describes the aim as making sure the tax that businesses charge reaches the Department. No official text located sets a transmission interval.

Puerto Rico has penalties for e-Invoicing non-compliance. Terminal infractions: A missing terminal, a terminal that does not transmit or transmits incorrectly, a terminal that is switched off, damaged or altered, or obstruction of inspection draws $500 for a first infraction, $2,000 for a second, $9,000 for a third and $20,000 for a fourth, under section 6043.06(c) of the Code as applied by Determinación Administrativa Núm; Failure to collect the IVU: A merchant that fails to collect the IVU despite being obliged to do so faces a penalty of up to $20,000 per infraction under section 6043.06(b)(1) of the Code, and section 6080.02 lets the Secretary assess the uncollected tax personally against the person responsible, as recalled in Determinación Administrativa Núm.

B2C e-Invoicing in Puerto Rico is mandatory since 14 December 2010. Under Determinación Administrativa Núm. 15-20 , from 30 October 2015 only merchants whose annual sales volume exceeds $125,000 must install, possess and maintain a fiscal terminal meeting the specifications of Regulation No. 8049 at every point of sale in their commercial locations. Merchants with more than $1,000,000 in annual sales must use either a terminal integrated into each point of sale or cash registers able to transmit data electronically to Hacienda. The merchant bears the cost of the terminal and of transmitting the information. The IVU Loto prize draws ended in September 2015, but Boletín Informativo Núm. 15-14 told merchants to keep recording sales on the terminal and handing customers receipts that show the IVU separately; Carta Circular de Política Contributiva Núm. 15-13 kept the former IVU Loto code on receipts as a control number.

Exemptions from Puerto Rico e-Invoicing may apply to: Merchants at or below $125,000, Remote sales, Specified sectors and locations. Check specific criteria as exemptions vary by transaction type and business size.
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