Puerto Rico Treasury released information on effective date of VAT. April 1, 2016.

1. Date Type of Transaction
Phase 1 April 1, 2016
Phase 2 June 1, 2016
The PRTD is expected to issue further guidance soon.
*The new electronic tool will be partially available to all merchants for payment, billing and submission the VAT before
April 1, 2016.
On December 29, 2015 the Puerto Rico Treasury Department ("PRTD") released Administrative Determination 15-26
(“AD 15-26”) to provide the first guidance for the Value Added Tax (“VAT”) implementation process in Puerto Rico. The
new VAT system will be implemented in two phases which are summarized below:
All previously issued certificates under the SUT system will
be valid until Treasury issues the reciprocal certificates for
the VAT system.
AD 15-26 Effectiveness of Value Added Tax
All services taxed at 4% before April 1, 2016 will be subject
to a VAT of 10.5%.
Comments
Goods and Services: rate of 10.5%;
credit for tax paid on all inputs;
manual or alternate method for
fiscal statements and credit and
debit notes; new electronic tool
partially available to all merchants.
Refund for excess VAT paid;eligible
resellers certificate final
effectiveness date.