Puerto Rico — Getting a Sales and use tax (SUT) Refund
|General VAT Rate||Min. Refund Threshold||Local Currency|
|11%||€||US Dollar (USD)|
Fully Digital VAT Refund
The VAT refund process in Puerto Rico isn't digital, and requires paperwork.
Refund Kiosk Availability
There are no VAT refund kiosks currently available in Puerto Rico.
Cash VAT Refund
In Puerto Rico, VAT refunds cannot be provided in cash.
Credit Card VAT Refund
In Puerto Rico, VAT refunds cannot be processed as a credit card refund.
Puerto Rico's main VAT rate is 11%, with other rates including 4% and 1% that can apply to certain transactions. The Sales and use tax (SUT) is administered by the Departamento de Hacienda de Puerto Rico (www.hacienda.gobierno.pr) in San Juan, and applies to most purchases of goods within Puerto Rico. A VAT refund may be available to visitors who qualify for VAT-free purchases in Puerto Rico.
Who qualifies for a Puerto Rico VAT Refund?
The VAT tax is meant to tax consumption of good within Puerto Rico, not goods exported to a foreign country. Therefore, Puerto Rico allows tourists and others who purchase goods within Puerto Rico for export to receive a refund of any VAT taxes paid.
In order to qualify to request a VAT refund in Puerto Rico, you must make at least € Euros worth of qualifying purchases.
How is my Puerto Rico VAT Refund Calculated?
Your total gross purchase amounts will be summed and rounded to the nearest US Dollar. From this total, the total amount of VAT refund will be calculated, based on the 11% standard VAT rate in Puerto Rico. For example:
€100 euros spent (incl. 11% VAT) = €90.00 base price + €10.00 VAT paid
In this example, you would receive an approximate tax refund amount of €10 on a total of €100 in purchases. As you can see, VAT refunds can be quite significant in Puerto Rico, especially if you're doing alot of shopping!
Puerto Rico VAT Refund Application Process
1.) Make Tax-Free Qualifying Purchases
When you make a qualifying purchase in Puerto Rico, you will receive a Tax Free Form from the vendor that records the purchases you made and the amount you paid. You will receive a separate Tax Free Form for each purchase.
The Tax Free Form may be a government form, or it may be associated with a particular sales tax refund processing company (like Global Blue or Premier Tax Free, shown here). Note that processing companies will collect a percentage of your VAT refund as a fee!
Puerto Rico does not require you to save the original purchase receipt, so the Tax Free Form is sufficient for applying for a VAT refund.
2.) Validate Your Tax-Free Forms
Your Tax-Free Forms must be export validated in order to be accepted for a tax refund. Validation confirms that the products have been exported from Puerto Rico, and will often be done in the airport as you leave the country.
You may be required to show your foreign passport, a plane ticket, and/or other proof that the goods you are buying VAT-free will be exported to a qualifying country. In Puerto Rico, export validation for VAT-free purchases is not carried out by customs, but may be managed by Puerto Rico's tax department or private companies.
3.) Receive Your VAT Tax Refund
Once you have validated your Tax Free Forms, you're ready to receive your VAT refund. If you used a refund processing company, you will be able to receive your refund by submitting the validated forms to a company refund desk at the airport, or via mail (most companies make pre-paid envelopes available for this purpose). If you did not use a processing company, follow the instructions on your tax free form to receive your refund.
- EN: Puerto Rico VAT Refund
- RU: Возврат НДС
- CN: 增值税退税
← Back to World VAT Rates