What Puerto Rico Business Owners Should Know About SURI
A practical guide to registration, monthly IVU filings, certifications, and the municipal changes businesses need to understand.
By Ernesto C. Martínez Rosa, CPA, MBA · September 23, 2026
SURI, the Unified Internal Revenue System (Sistema Unificado de Rentas Internas), is the online tax platform of the Puerto Rico Department of Treasury (Hacienda). Businesses use SURI to register as merchants, file monthly Sales and Use Tax (IVU) returns, pay taxes, file income tax and withholding returns, and request tax certifications.
What is SURI?
SURI is Hacienda's online system for tax registration, filing, and payments. Hacienda describes it as a digital tool that integrates and streamlines tax and revenue administration. Instead of paper forms and separate systems, a business manages most Puerto Rico tax accounts with one login.
Hacienda moved taxes into SURI in phases. Withholding at source, excise taxes, internal revenue licenses, and estate and gift taxes have been handled through SURI since December 2018. Income tax for individuals, corporations, pass-through entities, and other legal entities was added in February 2020.
What can a business do in SURI?
| Task in SURI | What it means for your business |
|---|---|
| Register each business location | Receive a Merchant Registration Certificate for each location. |
| Amend or close a registration | Update your information or report that a business stopped operating. |
| File monthly returns | File the monthly IVU return, import declarations, and excise tax returns. |
| File withholding and income tax returns | File employer withholding, informative, and income tax returns. |
| Pay taxes | Pay IVU, payroll, excise, and license debts and existing payment plans. |
| Request certifications | Download IVU debt and filing certifications. |
| Communicate with Hacienda | Receive alerts, send messages, and request an administrative appeal. |
| Manage licenses | Apply for and renew internal revenue licenses. |
Who must file the monthly IVU return in SURI?
Every merchant registered to collect IVU must file Model SC 2915. According to Hacienda, it is due no later than the 20th of each month and reports the previous month's taxable and exempt sales, use tax on purchases, and reseller credits. Hacienda accepts it only electronically through SURI.
11.5%
Most taxable goods and services
10.5% state plus 1% municipal
4%
Services to other merchants and designated professional services
State rate, subject to applicable rules
7%
Prepared foods sold by authorized businesses
Reduced rate for qualifying businesses
Want your IVU returns filed on time?
CPA Group PR can handle your recurring SURI filings.
What changed in SURI in 2026?
Under Circular Letter of Internal Revenue 26-13, Hacienda moved the 1% municipal IVU into SURI. Starting with the July 2026 return, merchants report state and municipal IVU on one return and make one payment.
Two accounts
Each merchant has a Sales and Use – State account and a Sales and Use – Municipal account.
One return with new annexes
The updated Model SC 2915 includes annexes to report sales by municipality.
One payment
A single electronic payment through SURI covers participating municipalities.
Partial payments are split
SURI distributes partial payments proportionally among participating municipalities.
Who participates
Seventy-three municipalities participate. Bayamón, Carolina, Guaynabo, Mayagüez, and San Juan do not.
Example: A business with locations in Las Piedras and Caguas reports each location's sales in the municipal annexes of one SURI return. SURI assigns the municipal portion to each participating municipality. This is a hypothetical illustration.
Why do SURI certifications matter?
Banks, government agencies, municipalities, and public corporations often ask a business to prove that it owes no IVU and has filed its returns. SURI issues the IVU Debt Certification (Model SC 2927 A) and IVU Filing Certification (Model SC 2942 A) electronically and at no cost.
Download both certifications before applying for a loan, bond, or government contract. If either shows a debt or missing return, you will have time to correct it before an important deadline.
Can my accountant work in SURI for me?
Yes. The business owner opens the account as Principal Administrator and manages other users. To represent you before Hacienda, your accountant also needs Model SC 2745, the Power of Attorney and Declaration of Representation. Hacienda announced a revised form in 2026 and requires valid photo identification with it.
Common mistakes to avoid
- 01
Waiting until the 20th
Technical problems can happen. File a few days early rather than relying on an extension.
- 02
Registering only one location
Each business location needs its own registration and Merchant Registration Certificate.
- 03
Charging the wrong rate
Consumer sales, services to another merchant, and prepared foods can carry different rates.
- 04
Making partial payments without a plan
Under the combined return, a partial payment is spread across participating municipalities.
- 05
Ignoring SURI messages
Check your SURI inbox at least once a month.
- 06
Sharing one password
Keep the Principal Administrator role with the owner and provide separate user access.
- 07
Forgetting to update or close a registration
Update SURI when a location moves, changes its name, or closes.
What to gather before you log in
- Your SURI username and the email tied to the Principal Administrator
- The merchant registration number for each location
- Monthly sales reports by location and municipality, separated into taxable and exempt sales
- Purchase invoices subject to use tax, including imports
- Resale documentation supporting reseller credits
- Payroll registers for withholding returns
- The bank account used for electronic payments
- Any letter, notice, or message from Hacienda
Frequently asked questions about SURI
Is SURI the same as Hacienda's website?
No. Hacienda's website publishes forms and guidance. SURI is the secure system where taxpayers register, file returns, pay taxes, and request certifications.
Can I file the monthly IVU return on paper?
No. According to Hacienda, Model SC 2915 can only be filed electronically through SURI.
When is the monthly IVU return due?
According to Hacienda, the return is due no later than the 20th of each month and reports the previous month's sales.
Do I still file municipal IVU with my municipality?
It depends on the municipality. Starting with the July 2026 return, merchants in 73 participating municipalities report and pay municipal IVU through SURI.
How do I get an IVU debt certification?
Request Model SC 2927 A in SURI. Hacienda issues it electronically and at no cost. Model SC 2942 A provides the IVU filing certification.
Can a CPA access my SURI account?
Yes, when authorized. The owner manages access as Principal Administrator, and representation before Hacienda requires the current Model SC 2745.
Let us handle SURI for you
SURI deadlines arrive every month, and the municipal IVU changes have added new steps. We register businesses, file monthly IVU returns, keep withholding accounts current, request certifications, and answer Hacienda messages for our clients.
About the author
Ernesto C. Martínez Rosa, CPA, MBA is Senior Partner and CEO of CPA Group PR. He is a Certified Public Accountant with a Master of Business Administration. His background includes Single Audits and Government Auditing Standards engagements for Puerto Rico municipalities and central government agencies, including Hacienda.
Disclaimer. This article provides general information about Puerto Rico and federal tax matters as of September 23, 2026. It is not tax, legal, or accounting advice for your specific situation. Tax laws change often. Contact CPA Group PR before making decisions based on this information.