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.