Mandatory Merchant Information for Compliant Tax Reporting (Puerto Rico)
Puerto Rico enacted Law 30305 (2011-PRIRC §1063.15), as amended by Act 65-2025, which establishes annual reporting requirements for businesses that process electronic payments or operate platforms that facilitate digital transactions, including DoorDash.
Under this law, DoorDash must collect specific merchant information and annually report the total amount of payments processed to each merchant to the Puerto Rico Department of the Treasury (Hacienda). Beginning in 2026 for the 2025 tax year, a personalized yearly report that includes the information DoorDash submits to Hacienda will be made available to merchants by Hacienda by February 28.
What are the new changes regarding Puerto Rico tax reporting and how does this affect me as a Merchant?
According to Puerto Rico Section 1063.15, as amended, any entity that processes payments electronically or facilitates payments through an online platform must report annual gross payment activity for every participating merchant. As a merchant using DoorDash, we are required to report certain payment and transaction information related to your business during the calendar year.
What information will DoorDash report to Hacienda?
DoorDash must include the following in the annual information return:
Merchant legal business name
Primary business address
Identification Number (Social Security Number or Employer Identification Number)
Total gross transactions processed and credited for the year on a monthly basis.
Total processing fees or charges deducted
Total number of payment transactions
Important: Hacienda requires reporting the gross amount of all transactions, meaning before any commissions, fees, or processing charges are deducted.
Will I receive a copy of the information reported to the Hacienda?
You can access your report (Informative Return Form 480.6G) with the information submitted to Hacienda. This PDF copt will be available at the Puerto Rico Treasury Department online platform https://suri.hacienda.pr.gov/_/ after February 28, starting in 2026.
DoorDash notified me that my information is missing or incomplete. What does this mean?
This message indicates that we are missing required business details needed for tax reporting compliance, such as:
Legal business name
Primary business address
Identification Number (Social Security Number or Employer Identification Number)
If the required information is not provided, DoorDash may be unable to complete the mandatory Hacienda filing.
How do I update or correct my merchant information?
Depending on what information is missing:
You may be prompted within the Merchant Portal to update required fields
In some cases, merchants may need to contact DoorDash Merchant Support to update certain legal or payment-related details
Merchants must ensure all required information is complete to remain compliant with local tax reporting regulations.
Why don't I see any reports on the Hacienda website?
A report will only appear if:
It is February 28 or later, and
Your business received payments through DoorDash during the prior calendar year
If your store had no sales or payouts, no report will be generated.
