Puerto Rico Sales and Use Tax

Wed 9th Aug 2017

Following last year’s abandoned attempt to introduce Value Added Tax, Puerto Rico has implemented reforms to establish another effort as it seeks to stabilise its poor fiscal position.

The Legislative assembly is now considering the phased withdrawal of the existing Impuesto a las Ventas y Uso tax.  This sales and use tax on B2B sales is currently set at 4%, and will be cut to 2% in 2018.



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