Puerto Rican government proposes to enact a new value add tax (VAT) regime in 2015
The Puerto Rican government is planning a comprehensive tax reform package that is expected to affect most tax types, including consumption, personal income, and business-related taxes. Most notably, it would replace the current sales and use tax system with a value added tax (VAT) system.
http://www.pwc.com/en_US/us/state-local-tax/newsletters/salt-insights/assets/pwc-puerto-rico-proposes-enact-new-vat-regime-2015.pdf