Every merchant that collects IVU (sales and use tax) has a monthly appointment with the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda"): the Monthly Sales and Use Tax and Import Tax Return (Planilla Mensual de Impuesto sobre Ventas y Uso y sobre Importaciones), known as Form SC 2915. On it you report the prior month's sales, taxable and exempt, the tax collected, the use tax you owe and the credits you can claim.
Since the July 2026 period, the return has changed in an important way, because it now also calculates the municipal IVU in most towns. This guide explains the updated process. If you need to review the rates, start with the IVU guide.
Who must file it
- Every merchant registered as an IVU withholding agent, even in a month with no taxable sales.
- Non-withholding merchants who sell any item subject to IVU in a given month. According to Hacienda, a merchant with only exempt sales and a certificate stating that it does not collect IVU does not have to file to report those sales.
- Importers, who also report the use tax on imports. Section 4041.02 provides that the monthly import return is also due on the 20th.
For all of this, you need to be enrolled in the Registro de Comerciantes (merchant registration).
Due date: the 20th
Section 4041.02(c) of the Código de Rentas Internas (Internal Revenue Code of Puerto Rico) provides that the return must be filed no later than the 20th of the month following the month the tax was collected, and Section 4042.03 sets the same date for payment. If the 20th falls on a Saturday, Sunday or holiday, it is due the next business day. For example, the return for the July 2026 period was due Thursday, August 20, 2026.
The return and payment are accepted only electronically through SURI (Hacienda's online system). If you are required to file electronically and do not, the law treats you as if you had not filed (Section 6043.05(b)).
When SURI fails. Hacienda can postpone the due date if there are technical problems. In Determinación Administrativa 26-03 (Administrative Determination 26-03), for example, it moved the April 2026 return from May 20 to May 29, 2026, without penalties, because many merchants could not get into SURI. These postponements are announced case by case. Do not count on them.
What changed starting July 2026
Act 72-2025 allowed municipalities to agree with Hacienda to integrate the municipal IVU into SURI, and Carta Circular de Rentas Internas Núm. 26-13 (Internal Revenue Circular Letter No. 26-13) put that agreement with the Corporación de Financiamiento Municipal (COFIM, the municipal financing corporation) into effect. The main changes:
- A single return for 73 municipalities. The new version of Form SC 2915 includes three new schedules: Schedule 7 (summary of sales by municipality), Schedule 8 (use of inventory and self-consumption) and Schedule 9 (reconciliation of taxable and exempt sales at the municipal level). You no longer file a separate municipal return with COFIM or with those municipalities.
- Two accounts in SURI. Your IVU account appears split into Ventas y Uso – Estatal (state sales and use) and Ventas y Uso – Municipal (municipal sales and use).
- Five municipalities do not participate. In Bayamón, Carolina, Guaynabo, Mayagüez and San Juan, SURI does not calculate the municipal IVU. You still report those locations on the Hacienda return for the state part, but you file and pay the 1% municipal tax with each municipality, by whatever method that municipality sets.
- Earlier periods. Municipal returns and amendments for periods before July 2026 are still handled with COFIM or the municipality. SURI does not accept them.
How to file it in SURI
According to Circular Letter 26-13, the process is:
- Log in to SURI with your username and password.
- Under Resumen (Summary), find the Ventas y Uso – Estatal account and, under Cuenta (Account), click Formularios, periodos y otras opciones (Forms, periods and other options).
- Find the period you are filing and click Radicar ahora (File now).
- Follow the instructions and, when you finish, print or save the confirmation.
The information is entered by location. SURI automatically groups each location's sales according to the address in your merchant registration and assigns them to the right municipality. So if you opened a new location, register it before you file.
In addition to taxable and exempt sales, you must now report by location some items that only matter for the municipal IVU: food and ingredients taxable at the municipal level, sales to resellers with a valid Reseller Certificate, use of inventory, and self-consumption of inventory.
If you have many transactions, you can use the import template (Return Template). Hacienda warns that you should download the latest version from SURI for the period you are filing, because older versions can cause errors.
How to pay
Filing is not paying. Circular Letter 26-13 stresses that filing does not replace payment. Since July 2026:
- The state IVU is paid from the Ventas y Uso – Estatal account.
- The municipal IVU for participating municipalities appears as a single debt in the Ventas y Uso – Municipal account, for the total on Line 14(e) of the return. You make one payment and SURI divides it among the municipalities.
- Payments are electronic only through SURI. In-person payments are not accepted at Hacienda or at participating municipalities.
- You can choose a period payment, which is applied to the period you select, or a payment on account, which is applied to that account's accumulated balance.
If you pay only part of the municipal IVU, the payment is split proportionally among all the municipalities on the return, and the balance keeps accruing interest and surcharges. Those debts appear on Hacienda's Debt Certification (Form SC 6096). Read more in Hacienda certifications.
Importers who used a bond must restore the portion of the bond used as part of filing in order to complete it.
Credits, adjustments and refunds
State credits. On Line 12 of the return, you claim the period's credits, such as the reseller merchant's credit for IVU paid on inventory, as long as you meet the requirements. Those credits apply only against the state IVU.
Municipal IVU. Circular Letter 26-13 clarifies that Act 72-2025 does not give Hacienda authority to grant credits against the municipal IVU. The municipal amount on Line 14 is paid in full. If you overpay in the municipal account, the excess is applied to municipal balances for periods after July 2026. Municipal credits or adjustments for earlier periods are claimed directly from the municipality.
Deadline to claim. Section 6043.07 of the Code provides that a claim for an IVU credit or refund (reintegro) must be filed within four years from the date the tax was paid.
Amendments. Returns are amended from the Ventas y Uso – Estatal account, in the same forms and periods section.
Interest, surcharges and penalties
The Code sets several consequences that can add up when you file or pay late:
| Situation | Consequence | Source |
|---|---|---|
| Late payment | 10% annual interest from the due date until payment | Section 6030.02(a) |
| Payment more than 30 days late | 5% surcharge (31 to 60 days) or 10% (more than 60 days) | Section 6030.02(c) |
| Not remitting the IVU on time | 5% penalty for the first 30 days and 5% for each additional 30 days or fraction, up to 50% (100% for repeat offenders) | Section 6043.04 |
| Not filing the return on time or electronically | Penalty of 10% of the tax owed on the return | Section 6043.05 |
Hacienda can waive the Section 6043.04 penalty if you show the delay was due to circumstances beyond your control, and the Section 6043.05 penalty if there was reasonable cause. You can estimate the cost of a delay with the calculator:
A merchant owed $2,000 of state IVU and did not file or pay until 45 days after the due date. Applying the Code's rules, the calculation would be approximately:
- Interest: $2,000 × 10% × 45/365 = $24.66
- Surcharge for a delay of 31 to 60 days: 5% = $100.00
- Penalty for not remitting: 5% for the first 30 days plus 5% for the additional fraction = 10% = $200.00
- Penalty for not filing on time: 10% = $200.00
Approximate total: $2,524.66. SURI calculates the exact balance. This example only illustrates how the charges add up.
If you already have accumulated IVU debts, see our guides on interest, surcharges and penalties and on payment plans with Hacienda. Keep in mind that the law treats IVU collected and not remitted very severely, because it is the customer's money.
Frequently asked questions
Do I have to file the return if I sold nothing that month?
Hacienda says every merchant must file the monthly return no later than the 20th. If your certificate classifies you as a withholding agent, file it even if it is zero. If your certificate says you do not collect IVU, Hacienda says you do not have to file just to report exempt sales.
How many returns do I file if I have one location in San Juan and another in Ponce?
In SURI you file a single Hacienda return with both locations. SURI calculates the municipal IVU for Ponce. For the San Juan location, you file and pay the 1% municipal tax directly with the Municipality of San Juan, because it does not participate in the integration.
Can I pay the municipal IVU at the municipality's collections office?
No, if the municipality participates and the period is July 2026 or later. Those payments are made only through SURI. In the five non-participating municipalities, follow each municipality's instructions.
What happens if I did not add a new location before filing?
SURI will not be able to assign the sales correctly to that location's municipality, and for participating municipalities there is no separate municipal return where you can fix it. Add the location from the Ventas y Uso – Estatal account and then amend the return.
Can Hacienda remove the surcharges?
The law allows some IVU penalties to be waived when there is reasonable cause or circumstances beyond your control. The 10% interest normally stays. If the balance is large or several periods are late, it is a good idea to get help from an accountant or tax return specialist.
Sources
- Departamento de Hacienda, "Carta Circular de Rentas Internas Núm. 26-13 (integración del IVU municipal en SURI y nueva Planilla Mensual de IVU)", 30 de junio de 2026. hacienda.pr.gov
- Departamento de Hacienda, "Planilla Mensual de IVU". hacienda.pr.gov
- Código de Rentas Internas de Puerto Rico de 2011, según enmendado (Secciones 4041.02, 4042.03, 6030.02, 6043.04, 6043.05 y 6043.07), Departamento de Hacienda. hacienda.pr.gov
- Departamento de Hacienda, "Determinación Administrativa Núm. 26-03 (posposición de la planilla de IVU de abril de 2026)". hacienda.pr.gov
787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.
