Puerto Rico e-services VAT

Puerto Rico is considering introducing 15% VAT on the provision of electronic services, including streaming/downloads of games, music etc, e-books, online software, apps and member websites.  This would include foreign providers of such services, including iTunes, Google Play, Netflix, HBO and Spotify.

Puerto Rico has struggled to manage its state deficit, and has attempted to replace its existing 13% sales tax with VAT for a number of years.

In addition, the country may extend its consumption tax net to include legal and private health services.

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