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Country guide

Puerto Rico

Puerto Rico is a U.S. territory with its own tax administration, but the in-scope taxpayer identifiers found in Puerto Rico official guidance are U.S. identifiers issued by the Social Security Administration or the Internal Revenue Service. Use the United States TIN rules; no Puerto Rico-specific TIN type is modelled.

PR PRI TIN guidance Last reviewed 2026-06-05
TIN status

No separate local TIN format is published for validation.

  • 1 Merchant registration certificate numbers and similar filing or registry references are not separate Puerto Rico TIN types.