21/10/2026
Before a Puerto Rico business makes its first sale, it usually needs a Merchant Registration Certificate from the Department of Treasury, Hacienda, obtained through the SURI system.
The certificate identifies the business for sales and use tax purposes, it is displayed at each place of business, and businesses that sell taxable goods or services collect and remit the IVU through it. Each location may need its own registration, and changes in address or ownership need to be updated.
It is one of the simplest compliance steps, and also one of the most commonly missed by businesses relocating from the mainland.
Add it to your launch checklist next to the municipal license and the bank account, and opening day starts on solid ground.
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