More than 300,000 businesses will file and pay municipal sales tax through SURI beginning Aug. 1.
Puerto Rico’s Department of the Treasury (Departamento de Hacienda) is consolidating the filing and payment of the municipal Sales and Use Tax (IVU) into its Unified Internal Revenue System (SURI), a move expected to streamline tax compliance for more than 300,000 businesses across the island.
Treasury Secretary Ángel Pantoja Rodríguez announced that businesses operating in the municipalities that participate in the Municipal Financing Corporation (COFIM) will begin using SURI to file and pay their municipal IVU through a new tax account labeled “Ventas y Uso – Municipal.”
The integration represents one of the most significant changes to Puerto Rico’s sales tax administration since SURI became the government’s primary tax platform, allowing merchants to manage both state and municipal sales tax obligations from a single system.
The new municipal tax accounts became visible in merchants’ SURI profiles on July 1, although the filing and payment functionality will not be activated until Aug. 1, 2026, when taxpayers will begin using a redesigned monthly IVU return.
Treasury officials emphasized that the accounts were created automatically, requiring no action from taxpayers.
“Although the new accounts are visible to merchants beginning July 1, the first municipal IVU filings and payments will be made starting Aug. 1, 2026, through the new Monthly IVU Return. The regular filing and payment calendar will remain unchanged,” Pantoja Rodríguez said.
The transition does not apply to the municipalities of Bayamón, Carolina, Guaynabo, Mayagüez, and San Juan, which administer and collect their own municipal sales tax through independent systems. Businesses operating in those municipalities will continue using the existing filing and payment procedures.
Treasury also announced that training sessions for COFIM personnel and participating municipalities will begin this month to facilitate implementation of the new system.
The integration is intended to simplify compliance for businesses while improving coordination between the Treasury Department and participating municipalities in the collection of Puerto Rico’s municipal sales tax.
