Any person doing business or expected to do business in Puerto Rico is required to register and obtain a Merchant Registry Certificate (“MRC”) from the Department of Treasury of Puerto Rico. The MRC is obtained through the official Treasury platform known as “SURI” (https://suri.hacienda.pr.gov/).

Each location requires a valid MRC with a unique registry number.

The MRC should be requested within 30 days of doing business or before and must be visible to the public at each location. The MRC will specify whether the merchant is required to collect and remit sales and use tax based on the NAICS Code and business volume threshold. The MRC is renewed every 2 years.

Both entities and individuals doing business in Puerto Rico must obtain a municipal license, and the applicable permits and licenses, in addition to the MRC.