Collect tax in Puerto Rico

Stripe supports calculation and collection of sales tax in the US territory of Puerto Rico.

When to register for tax collection

See Thresholds to get insights about your potential tax registration obligations in Puerto Rico. Stripe also notifies you with email and Dashboard alerts when you need to register to collect tax. Learn more about how the monitoring tool works.

Remote sellers must register to collect and remit tax in Puerto Rico when, in the previous or current calendar year, they do one of the following:

• Exceed a sales threshold of 100,000 USD
• Meet or exceed a volume threshold of 200 transactions

The threshold includes sales of tangible personal property and taxable services. It includes wholesales (sales of resale). The threshold excludes sales of nontaxable services and marketplace sales.

Register to collect tax

Register for sales tax in Puerto Rico at the tax authority.

After you’ve registered to collect tax in Puerto Rico, go to Registrations to add your registrations to Stripe in the Dashboard. This turns on tax calculation and collection in Stripe for your transactions in Puerto Rico.

Learn how to add your registration in the Dashboard.

How we calculate taxes

Stripe calculates the taxes that apply to your customer’s location.

If you enabled Tax after May 12, 2023

You can add your registration in Puerto Rico and start collecting tax. Your customers in Puerto Rico will be asked for a country + postal code for the transaction to go ahead.

If you started using Tax on or before May 12, 2023

You won’t be able to turn on tax collection for Puerto Rico yet. If you don’t use Payment Links or Checkout, some customer addresses in these locations might not contain all the detail needed for tax calculation. Invoicing, Subscriptions, and custom payment integrations won’t require the postal code automatically.

We’ve released a tool that enables you to export your customer addresses and see which addresses won’t have the required address information for tax calculation in Puerto Rico. Use the form below to request access. If you have existing subscriptions, update any customer addresses to include a postal code. If you don’t update this information, the invoice won’t finalize and the payment won’t be collected.

Report and file your taxes

Stripe provides reports of your completed tax transactions. Go to Registrations to access these reports.

Exports

The tax transaction data export provides a comprehensive and aggregated view of transactions by location, including a breakdown of individual tax amounts. Learn more about tax reporting exports.

Location reports

Location reports offer a summary of transaction and refund data for specific US locations and align with Puerto Rico filing requirements. You have the option to report on an annual, quarterly, or monthly basis.

Filing

Stripe Tax has filing partners—Taxually, Marosa, and Hands-off Sales Tax (HOST)—to help automate your tax filing. These partners automatically sync your tax transaction data in real time, eliminating the need for manual data entry or file transfers. Learn more about tax filing.