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Business & Permits

Internal Revenue License: who needs one, what it costs and when it expires

Last reviewed: August 15, 2026 — VerifiedHacienda

In short

An internal revenue licence is the one the Secretary of the Treasury issues to allow a person to engage in any of the occupations or industries authorized by Puerto Rico’s 2011 Internal Revenue Code and by various special laws: cigarettes, gasoline, alcoholic beverages, arms and ammunition, motor vehicles and parts, entertainment machines, free-port shops, carriers and more. It is applied for with Form SC 2309 and you must be current on four things: tax filings with Treasury, debts with Treasury, debts with ASUME and the Merchant Registry. Two rules surprise people. The first is that licence fees are paid annually and before beginning the activity, and the expiry month is set by the last digit of the social security number or employer account number: 1 falls due in January, 2 in February and so on to 0 in October; for new licences the fees are paid in proportion to the months the licence will be in force until that date. The second is that the licence is issued for one specific location and per occupation: moving requires asking the District Office for a transfer permit and meeting the application requirements again, and taking up another activity requires another licence. Since 10 December 2018, applications, renewals, cancellations and payments go through SURI.

External link

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hacienda.pr.gov

What is it?

Treasury defines the internal revenue licence as the licence issued by the Secretary of the Treasury allowing a person to engage in any of the occupations or industries authorized by Puerto Rico’s 2011 Internal Revenue Code, as amended, as well as by various special laws. It is not the same as the Merchant Registry, the Municipal License or the Permiso Único: in fact, those three are required in order to get this one. The covered occupations are specific and listed in the fee table: cigarette wholesalers and retailers, gasoline, motor vehicle dealers and parts and accessories dealers, cement, gun dealers, jukeboxes and pool tables, video machines and adult entertainment machines, free-port shops at airports and seaports, air, sea or land carriers, distillers, beer and wine makers, rectifiers, denatured alcohol manufacturers, alcoholic beverage bottlers, public bonded warehouses, and wholesale and retail dealers in alcoholic beverages and industrial alcohol.

Who can do it?

Everyone applying for an Internal Revenue Licence must complete Form SC 2309, Licence Application, and be current on four requirements: tax filings with the Treasury Department, debts with the Treasury Department, debts with the Child Support Administration (ASUME) and the Merchant Registry. For corporations and partnerships, the requirements of tax filings, no debts with Treasury and ASUME, the CRIM Negative Certification of Movable Property Debts and the Criminal Record Certification, where applicable, must be satisfied both by the corporation or partnership and by the president, managing partner or equivalent; and if that person does not reside in Puerto Rico, the information will be satisfied by the representative in charge of the business in Puerto Rico. There is an additional requirement for the lodging sector: a Negative Certification of Room Occupancy Tax issued by the Puerto Rico Tourism Company is required of applicants located in, or who operate, hotels, condo-hotels, all-inclusive hotels, motels, paradores, short-term supplementary lodgings, small inns, guest houses, apartment hotels and recreational facilities operated by agencies or instrumentalities of the Government of Puerto Rico.

Requirements

Documents you need

Cost

Fees vary by industry. Cigarettes: wholesalers $200; fixed-site and itinerant retailers and each vending machine $100; wholesale from motor vehicles $100 per vehicle. Gasoline: wholesaler $2,500 to $6,000; retailer $100 to $900. Retailer of alcoholic beverages, cigarettes and vehicle parts: $200 per location. Motor vehicles: dealers $200 to $1,000; parts and accessories wholesale and retail $100 to $2,000. Limited-time retail dealers in cigarettes and alcoholic beverages (up to 15 days): $25 per day; limited-time vehicle shows: $100 per day. Cement manufacturer or wholesale dealer: $80,000 to $250,000. Gun dealers: $200. Each jukebox, pool table or coin-operated amusement machine: $100; each video machine with violent or sexual content: $400; each adult entertainment machine: $2,250; each location with four or more machines or pool tables: $200. Free-port zone shop: $1,000. Air, sea or land carrier: $2,000. Distillers $3,300 to $7,200; beer makers $900 to $2,700; wine makers $500 to $2,000; rectifiers $500 to $3,700; denatured alcohol manufacturers, alcoholic beverage bottlers and public bonded warehouses $700 to $2,200. Wholesale dealers: distilled or rectified spirits and wines $150 to $500; beers $200 to $500; alcoholic beverage importer $2,500 to $7,500; industrial alcohol $200 to $600; alcoholic beverages $800 to $2,500; wholesale from motor vehicles $200. Retail alcoholic beverage dealers: categories A and B $200 to $1,800, category C $1,300; industrial alcohol $50 to $200; limited-time $15.00 per day.

Verified against the official source · August 15, 2026

Step by step

  1. Step 1: Confirm your activity needs a licence

    The internal revenue licence covers specific occupations, not every business. Treasury’s fee table is the best list: cigarettes, gasoline, alcoholic beverages, industrial alcohol, motor vehicles and their parts, cement, arms and ammunition, jukeboxes and pool tables, video and adult entertainment machines, free-port shops, air, sea or land carriers, distillers, beer and wine makers, rectifiers, bottlers and public bonded warehouses. If your business is not there, what you probably need is the Merchant Registry and the Permiso Único, which this site covers separately.

  2. Step 2: Get current on the four things

    Treasury is explicit: an applicant must complete Form SC 2309 and be current on tax filings with the Department, on debts with the Department, on debts with ASUME and on the Merchant Registry. If you are behind on any of those four, sort it out before filing.

  3. Step 3: Gather the documents, and if you are a corporation, twice over

    The application must be accompanied by a copy of the Municipal License, the CRIM Negative Certification of Movable Property Debts, the ASUME Certification and the Use Permit. For corporations and partnerships, the requirements of tax filings, no debts with Treasury and ASUME, the CRIM Negative Certification and the Criminal Record Certification — where applicable — must be met both by the entity and by the president, managing partner or equivalent. And if that person does not reside in Puerto Rico, the one who satisfies the information is the representative in charge of the business in Puerto Rico.

  4. Step 4: If it is lodging, add the Tourism certification

    A Negative Certification of Room Occupancy Tax issued by the Puerto Rico Tourism Company is required of licence applicants located in, or who operate, hotels, condo-hotels, all-inclusive hotels, motels, paradores, short-term supplementary lodgings, small inns, guest houses, apartment hotels and recreational facilities operated by agencies or instrumentalities of the Government of Puerto Rico. Short-term rentals are expressly named.

  5. Step 5: Work out your expiry month from the last digit

    This is the rule most people do not know. Licence fees are paid annually and before beginning the activity requiring the licence. The expiry date is set by the last digit of the social security number or the employer account number, as applicable: 1 falls due in January, 2 in February, 3 in March, 4 in April, 5 in May, 6 in June, 7 in July, 8 in August, 9 in September and 0 in October. For new licences, fees are paid in proportion to the number of months the licence will be in force, counted from the date it is issued to the date payment falls due. For renewals, fees are paid during your month under that table.

  6. Step 6: Pay through SURI

    All payments related to applying for and renewing licences could be made at Colecturía until 6 December 2018. From 10 December 2018, everything related to applying for, renewing, cancelling and paying for Internal Revenue Licences goes through SURI. Treasury also keeps a section for checking application status.

  7. Step 7: One licence per occupation and one per location

    Everyone engaging in any of the occupations subject to licence fees must apply for an Internal Revenue Licence for each occupation or activity. And licences are issued for one specific location: to move to another location, the licence holder must request a transfer permit at the corresponding District Office and meet the licence application requirements. Moving is not an administrative change of address; it is going through the requirements again.

  8. Step 8: It is not transferred to another person without authorization

    Internal Revenue Licences may not be transferred from one person to another without the authorization of the Secretary of the Treasury. If you are buying a business that holds a licence, the licence does not come with it by the mere fact of the sale.

  9. Step 9: If you close, you have 30 days and a debt to settle

    Any licence holder who ceases the occupation for which they obtained it must request that the Secretary cancel the licence and hand in the licence certificate within thirty days of ceasing that occupation. And there is a catch: no licence is cancelled until the owed licence fees are collected. For the wholesale importer dealer or public bonded warehouse licence, cancellation is not authorized until it is proven there is no stock of the products traded or stored. For distillers, manufacturers, rectifiers and bottlers, before cancellation is authorized an investigation determines whether operations have genuinely ceased.

  10. Step 10: Extra requirements by licence type at renewal

    Treasury lists additional requirements for four types. Adult Entertainment Machines: a bond, audited financial statements for the latest accounting period, the Responsibility Commitment for Internal Revenue Licence Purposes for Adult Entertainment Machines — Form SC 2353 — and the machines’ location. Wholesale Sales of Cigarettes and Alcoholic Beverages from a Motor Vehicle: the motor vehicle licence. Public Show Promoter: evidence of membership in the Puerto Rico College of Public Show Promoters and a bond. Lubricating Oil Importer or Manufacturer: an endorsement issued by the Environmental Quality Board.

Where to do it

SURI, since 10 December 2018, for applications, renewals, cancellations and payments. Transferring a licence to another location is requested at the corresponding District Office. Treasury keeps a licence application status section on its portal.

How long it takes

Check the current processing time with the official agency.

What to do if something goes wrong

The costliest confusion is believing the renewal month is the same for everyone: it is set by the last digit of your social security or employer account number, from 1 in January to 0 in October. The second is thinking one licence covers the business: it covers one occupation at one location, so opening a second location or adding an activity requires another licence, and moving requires a transfer permit at the District Office and meeting the requirements again. The third is closing and staying quiet: there are thirty days to request cancellation and hand in the certificate, and nothing is cancelled until the owed fees are collected. On fees: Treasury publishes many as ranges — "from X to Y" — and this guide reproduces the range as such, without picking a number; the exact amount depends on your case and Treasury confirms it. What this guide does not say is how long Treasury takes to issue the licence, because it does not publish that, though it does keep a status-check section. And mind the sequence: the Municipal License, the Use Permit and the Merchant Registry are requirements for this licence, not alternatives to it.

Common mistakes

  • Assuming a common renewal date: the month is set by the last digit of your social security or employer account number.
  • Opening a second location on the same licence: it is issued for one specific location.
  • Adding a new activity without getting another licence: one is applied for per occupation.
  • Buying a business and assuming the licence transfers: the Secretary’s authorization is required.
  • Closing without requesting cancellation or handing in the certificate within thirty days.
  • Believing the Merchant Registry or the Municipal License replaces this licence: they are requirements for obtaining it.
  • Being a lodging or short-term rental and not bringing the Tourism Company negative certification.
  • For corporations, meeting the requirements only through the entity and not also through the president or managing partner.

Frequently asked questions

When does my licence expire?

It depends on the last digit of your social security or employer account number: 1 in January, 2 in February, 3 in March, 4 in April, 5 in May, 6 in June, 7 in July, 8 in August, 9 in September and 0 in October. Fees are paid annually and before beginning the activity.

How much does the licence cost?

It depends on the industry and Treasury publishes the full table. Some examples: gun dealers $200; cigarette wholesalers $200; retailer of alcoholic beverages, cigarettes and vehicle parts $200 per location; free-port zone shop $1,000; air, sea or land carrier $2,000; each adult entertainment machine $2,250; wholesale alcoholic beverage importer dealer $2,500 to $7,500. Several fees are published as ranges and the exact amount is confirmed by Treasury.

I am moving location. Does the same licence work?

Not automatically. Licences are issued for one specific location, and to move the holder must request a transfer permit at the corresponding District Office and meet the licence application requirements.

I closed the business. Do I have to do anything?

Yes. You must request that the Secretary cancel the licence and hand in the certificate within thirty days of ceasing the occupation. It will not be cancelled until the owed licence fees are collected.

Official sources

These are the government pages this guide is based on.

Last verified

August 15, 2026

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