Electronic Invoicing in Puerto Rico
Is e-invoicing mandatory in Puerto Rico?
There is no B2B e-invoicing mandate in Puerto Rico.
Certain government agencies require invoices to be submitted in PDF-format through the Hacienda-Virtual portal.
Who is affected?
As there is no e-invoicing mandate or regulation in place, no businesses are currently required to comply.
Compliance requirements
E-invoicing in Puerto Rico is voluntary.
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
There are no specific mandatory deadlines, as e-invoicing is voluntary.
Standards & Platforms
Platforms
Certain government agencies require B2G invoices to be submitted in PDF format through the Hacienda Virtual portal.
What formats are required in Puerto Rico?
For B2B invoices, there is no specific format requirement. For B2G invoices submitted to certain government agencies, PDF format is required.
Archiving in Puerto Rico
What are the archiving requirements in Puerto Rico?
The default retention period is six years. Archiving must ensure the readability, integrity, and authenticity of stored invoices.
Legal invoice
- For suppliers: The legal invoice is the version sent to the recipient in the format in which it is received. If the invoice is sent by email, the email itself may be considered part of the legal invoice.
- For buyers: The legal invoice is the version received from the supplier in the format in which it was sent. If the invoice is sent by email, the email itself may be considered part of the legal invoice.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
- Encourage transition to e-invoicing: Promote a shift from paper to structured electronic invoicing to improve efficiency.
- Support complexity: Ensure your systems can handle a range of formats (paper, PDF, electronic) as both a buyer and supplier.
Puerto Rican e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory for certain government agencies | – |
| B2B | Voluntary | – |
Supplier requirement: Puerto Rican suppliers are encouraged to issue invoices in a structured electronic format but may use any format agreed upon with the buyer. Certain government agencies require invoices to be submitted in PDF format through a dedicated portal.
Buyer requirement: Puerto Rican buyers are encouraged to have the capability to receive e-invoices. While not mandatory, they must ensure the accurate, secure, and compliant handling and storage of invoice data.
Archiving requirement: Both suppliers and buyers must archive invoices in the format in which they were received for a minimum of six years. Archived invoices must remain readable and must preserve their integrity and authenticity throughout the retention period.
