How to Get a Tax Identification Number in Puerto Rico

To get a tax identification number in Puerto Rico, you work with two agencies. The IRS issues the federal numbers most people and businesses rely on: the Social Security Number (SSN) for individuals, the Individual Taxpayer Identification Number (ITIN) for those not eligible for an SSN, and the Employer Identification Number (EIN) for businesses and other entities. The Puerto Rico Department of the Treasury (Hacienda) issues the Merchant’s Registration Certificate, which any business selling taxable goods or services on the island must have before collecting sales and use tax.¹ Which numbers you need depends on whether you’re registering as an individual or a business, and whether you’ll be collecting sales tax.

Which Tax ID You Need

Federal law requires every person filing a return or other tax document to include an identifying number.² In Puerto Rico, four numbers cover almost every situation.

The Social Security Number is the default identifier for individuals who are eligible for one. It’s used for employment, income reporting, and most financial transactions, and federal law designates it as the identifying number for any individual required to file.²

The Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued to people who have a federal tax filing obligation but aren’t eligible for an SSN. It applies to certain nonresident aliens, their spouses, and dependents.³

The Employer Identification Number (EIN) is the federal ID for businesses, trusts, estates, and other entities. You need it for payroll tax reporting, corporate filings, and opening a business bank account.

The Merchant’s Registration Certificate Number is issued by Hacienda. Any person who wants to do business in Puerto Rico as a merchant must apply for this certificate, which authorizes you to collect and remit the local sales and use tax.¹

Most businesses need both an EIN and a Merchant’s Registration Certificate. Get the EIN first. The local SURI portal asks for it when you register.

How to Get an EIN

Because Puerto Rico is a U.S. territory, applicants on the island can use the IRS online EIN assistant at IRS.gov/EIN and receive their number immediately.⁴ That’s the fastest route and the one the IRS recommends. The online system is available Monday through Friday from 6:00 a.m. to 1:00 a.m. the following day, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight, all Eastern Time.⁵

Have the following ready before you start:

The legal name of the individual or entity, exactly as it appears on formation documents.
The responsible party — the individual who ultimately owns or controls the entity, with their SSN or ITIN. The responsible party must be a person, not another entity.⁴
Entity type: corporation, partnership, LLC, sole proprietorship, or another structure.
The reason for applying: starting a new business, hiring employees, banking, or another specific trigger.
A physical and mailing address in Puerto Rico or wherever the entity is located.

If the responsible party changes after the EIN is issued, you must notify the IRS within 60 days.⁴ Ownership changes and officer turnover often catch owners by surprise on this one.

If You Don’t Have a U.S. or Territorial Presence

The online tool is only available if you have a legal residence, principal place of business, or principal office in the United States or its territories. Otherwise, apply by phone at 267-941-1099, Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time, or by fax or mail.⁴ Fax applications go to 855-215-1627 (domestic) or 304-707-9471 (international). Mail applications go to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.⁶ Mail takes four to five weeks.

How to Get an ITIN

If you have a federal tax filing obligation but can’t get an SSN, you apply for an ITIN using Form W-7.³ On the island, this most often comes up for non-U.S. citizens with income from outside Puerto Rico who still need to file federally, and for spouses or dependents being claimed on someone else’s return.

The application requires original documents or certified copies to verify your identity and foreign status. A passport is the only document the IRS accepts on its own. Any other proof of identity must be paired with a second document. Acceptable alternatives include a national identification card, foreign driver’s license, U.S. visa, or civil birth certificate.³ Attach the completed W-7 to the front of the federal return the ITIN is needed for, and mail everything together.

An ITIN that hasn’t appeared on a federal return for three consecutive years expires automatically. You renew it with the same Form W-7, checking a different box at the top.

How to Register as a Merchant Through SURI

SURI (Sistema Unificado de Rentas Internas) is Hacienda’s online tax portal. Every business operating as a merchant in Puerto Rico must register through SURI to receive a Merchant’s Registration Certificate.¹ Without that certificate, you cannot legally collect Puerto Rico’s 11.5% sales and use tax (10.5% at the state level plus 1% at the municipal level).

Go to suri.hacienda.pr.gov and create an account. You’ll designate a Principal Administrator who gets full access to the business account. The portal asks for:

Your EIN or SSN.
The legal name of the business.
Physical and mailing addresses.
Your NAICS industry code.
Projected business volume.
The closing date of your accounting period.

You’ll also need a digital certificate to authenticate your identity for electronic filings. Once you submit and verify the information, SURI generates a registration confirmation and issues the merchant certificate. The same account is where you’ll file monthly sales and use tax returns and make local tax payments going forward.

Displaying and Renewing the Merchant Certificate

The certificate must be posted in a location visible to the general public at your place of business. Failing to display it carries a $1,000 administrative fine.⁷ Businesses using shared offices or temporary locations miss this one often.

Merchant certificates are valid for two years. At the end of that period, file a renewal request through SURI. If the certificate lapses, you can no longer legally collect sales tax, and Hacienda may block you from filing importation declarations or monthly sales and use tax returns, which triggers further penalties. Provisional certificates sometimes issued to new businesses are valid for only six months and cannot be extended.

If You Sell Into Puerto Rico From Outside

You don’t have to be physically on the island to need a merchant’s certificate. If you sell into Puerto Rico by mail order, through the internet, or through a marketplace platform, you create a taxable nexus once you exceed either $100,000 in gross sales or 200 transactions during your accounting year.⁸ These thresholds apply separately to mail order sellers, internet sellers, and marketplace facilitators.

Once you cross either threshold, you have to register in the Merchant’s Registry, obtain a certificate, and start collecting and remitting the sales and use tax.⁸ For businesses in a controlled group, Puerto Rico aggregates sales across all group members when measuring the thresholds. Marketplace sellers only count sales made outside of a marketplace facilitator toward their own threshold.

For sales made through formal contracts rather than online or mail order, the threshold drops sharply to $10,000 in gross sales, which catches some professional service firms by surprise.⁸

1
Justia Law. Laws of Puerto Rico Title Thirteen 32141
2
Office of the Law Revision Counsel. 26 USC 6109 – Identifying Numbers
3
Internal Revenue Service. Instructions for Form W-7
4
Internal Revenue Service. Instructions for Form SS-4
5
Internal Revenue Service. Get an Employer Identification Number
6
Internal Revenue Service. Where to File Your Taxes for Form SS-4
7
Treasury Department. Publication 06-02
8
Government of Puerto Rico Treasury Department. Regulation of the Puerto Rico Internal Revenue Code of 2011