Guide

Paperwork calendar for beauty businesses in Puerto Rico

The dates that come back every month and every year when you work by appointment in Puerto Rico: IVU, the patente, your income tax return and your license. This is a list of dates and where to check them, not tax advice.

Updated October 19, 2026 · 6 min read

How to use this calendar

Most of these dates are set by law, but agencies sometimes move them. In May 2026, for example, Hacienda moved the deadline for April's IVU return from May 20 to May 29, after SURI had technical problems. Before each date, check the agency's own page.

Whether a date applies to you, and how much you owe, is a question for your accountant.

Every month: the IVU return, by the 20th

By the 20th: file the Monthly IVU Return (Modelo SC 2915) and pay what it shows. Hacienda accepts it only online, through SURI.
The return reports last month's sales, both the ones that carry IVU and the exempt ones.
If your Certificado de Registro de Comerciantes says you don't collect IVU, you don't file to report exempt sales. You do file in any month you sell something that carries IVU.
Starting with the July 2026 return, due August 20, 2026, the 1% municipal IVU for the 73 participating municipalities is filed and paid on the same SURI return. A municipality that doesn't participate keeps its own process.

Whether your services or the products you sell carry IVU is a question for your accountant. This guide only covers the dates.

Every year, month by month

January 2: the second half of the patente falls due, if you pay it in two parts. The law asks you to pay each half within the first 15 days of its semester.
April 15: your Hacienda income tax return, if your tax year is the calendar year. If you need more time, request the extension by the same date. It gives you until October 15 to file, but it doesn't move the payment, so pay what you owe with the request.
April 15: IRS Form 1040-SS, if you're a bona fide resident of Puerto Rico, had $400 or more in net self-employment earnings, and don't have to file Form 1040. For tax year 2025 it was due April 15, 2026.
Five business days after April 15: the patente's declaración de volumen de negocios, in each municipality where you do business. OGP publishes the exact date each year: April 23 in 2025 and April 22 in 2026. If you pay the whole year when you file, the law takes 5% off.
May 15: the CRIM personal property return (planilla de contribución sobre la propiedad mueble), if your business owned equipment it uses on January 1. The law gives an automatic three-month extension.
July 1: the first half of the patente falls due, if you didn't pay the whole year in April.
October 15: your income tax return, if you requested the extension.

9:41Jan2Patente, second halfIf you pay in two partsApr15Income tax returnHacienda, and IRS 1040-SSApr22Patente declarationDate for 2026 · 5% off if you pay the yearMay15CRIM personal propertyIf you own equipmentJul1Patente, first halfIf you didn't pay the yearOct15Return, with extensionIf you requested it

The patente, municipality by municipality

Each municipality sets its own patente rates, within limits in the Código Municipal, and you file with each municipality where you do business. With the declaración you include copies of the pages of your Hacienda return that show your gross income and operating expenses. Without them, the law treats the declaración as not filed.

If you're just starting, tell your municipality's finance director (Director de Finanzas) within 30 days of opening. You get a provisional patente with nothing to pay for that first semester, and at the start of the next semester you file and pay.

For forms, your rate and how to pay, ask each municipality's finance office.

The Registro de Comerciantes in SURI

Hacienda lists the Certificado de Registro de Comerciantes among the first steps for anyone starting a business in Puerto Rico. You register online, in SURI, and your certificate says whether you collect IVU.

The Hacienda pages we checked describe registering and updating, not a yearly renewal. When you add a location or an activity, or close one, update your registration in SURI.

Since July 1, 2026, SURI shows your IVU in two accounts, one state and one municipal. Hacienda made the change; you don't need to do anything.

Your professional license

Barbers and barbershop stylists renew every three years, and the renewal has to be complete 30 days before the license expires. The beauty specialist license works differently. Both are explained in our license guide.

A checklist to copy

Copy it into your notes and fill in your own dates.

Copy and adapt

Paperwork for [year]

Every month
[ ] 20th: IVU return and payment in SURI, for [last month]'s sales

Every year
[ ] January 2: patente, second half ([municipality])
[ ] April 15: Hacienda income tax return, or the extension with any payment
[ ] April 15: IRS Form 1040-SS, if it applies
[ ] [date OGP sets]: patente declaración in [municipality]. Pay it all for 5% off
[ ] May 15: CRIM personal property return, if it applies
[ ] July 1: patente, first half
[ ] October 15: income tax return, if I requested the extension
[ ] [date]: license renewal (barbers: complete it 30 days before)
[ ] [date]: Colegio dues, if I'm a barber

My accountant: [name, phone]

In Bookeao Pro

Bookeao Pro's paperwork calendar will show these dates to professionals in Puerto Rico: the 20th for IVU, the patente dates and your license renewal. Dates and numbers only, never tax advice.

When your accountant asks, you'll be able to export the year's income as a CSV file. Cash and ATH Móvil payments you record are counted next to card payments, so the total is the whole year.

Questions

Do I have to file the IVU return if I don't charge IVU?

Hacienda says merchants whose Certificado de Registro de Comerciantes shows they don't collect IVU don't file the monthly return to report exempt sales. You do file for any month in which you sell something that carries IVU. Your accountant can tell you which applies to you.

Is the patente the same in every municipality?

No. Each municipality sets its rates within the limits of the Código Municipal, and you file with each municipality where you do business. The filing date is the same everywhere.

I just opened. When do I pay the patente?

Tell your municipality's finance director within 30 days of starting. The law gives you a provisional patente with nothing to pay for that semester, and you file and pay the full amount for the next semester when it starts.

Will Bookeao file any of this for me?

No. Bookeao Pro will show the dates and let you export your income for your accountant. Filing and paying stay with you, or with your accountant, in SURI and with your municipality.

This guide gives dates and general information, not legal or tax advice. Check the details with your accountant or the agency named.