Puerto Rico Sales Tax Filing Update 2020: Marketplace Facilitator Laws

Puerto Rico passed a law requiring Marketplaces to collect and remit sales tax on sales facilitated through the marketplace that retroactively went into effect on January 1, 2020.

As of July 2020, legislation is still being reviewed and may extend the effective date to be October 1, 2020. We provide more general information here.

• Amazon began collecting voluntarily on April 1, 2020.

• eBay began collecting January 1, 2021.

• Etsy began collecting April 1, 2021.

• As of May 2022, Walmart has not yet begun collecting.

📣 Your Puerto Rico Reports will be updated to reflect these changes for sales after legislation has been passed.


Please review general information regarding Marketplace Facilitators and how your TaxJar Sales Tax Reports support these changes here in our FAQ.

We are working with the sales tax authority to address the following questions for Puerto Rico:

Our team is investigating to determine how this update will affect sellers and we will update this article with more details as our research team receives more specific confirmation and guidance from Puerto Rico's sales tax authority as well as the currently supported Marketplace Facilitators.