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IVU LOTO facilitates the process of compliance with
the law for the merchants of Puerto Rico. Through this
 portal, you, as a merchant, will be able to:
  • register directly
  • validate information about your business
  • report which collection device you will use
    to verify the amount of the SUT
    collected

It’s easy.


Benefits of the IVU Loto for
the merchant:
  • Facilitates your process
    of compliance as a
    withholding agent
  • Increases the commercial
    activity
    of businesses enrolled in the program
  • Provides mechanisms for those who lack
    a point of sale (POS)
Compliance with collections applies to all kinds of businesses.
No matter how small your business is, you will always
be able to benefit from offering IVU LOTO to your clients.
The Department of the Treasury (the Treasury) —as
well as the municipalities— have the primary
responsibility to collect, monitor and inspect everything
related to the Sales and Use Tax (IVU) and monitor and
ensure strict compliance by the tax laws of Puerto Rico.

As part of the efforts to improve collections, reduce the tax
debts and avoid non-compliance with obligations relating to the
IVU, the Treasury will provide municipalities with access to
information collected through the IVU Loto Control Program.

The Municipalities have the ability to generate the
following reports and export data to Excel:

  • register directly
  • validate information about your business
  • report which collection device you will use to
    verify the amount of the SUT collected

As a prerequisite to access these reports, the Municipality must
sign a Memorandum of Understanding (MOU) with the Treasury
to receive their user codes and passwords.