- Obligation to Provide Printed or Virtual Receipts: The resolution mandates that businesses must provide either a printed or virtual representation of electronic sales receipts and payment vouchers for transactions conducted in person with final consumers.
- Specific Instructions Based on Payment Method: For cash or bank transfer payments, businesses must provide a printed receipt. For payments made via debit, credit cards, or other electronic means, businesses must provide both a printed receipt and/or a payment voucher, depending on their document issuance model.
- Adaptation for Non-Printing Businesses: Businesses without printing capabilities must adapt their systems to comply with the new requirements. They must provide virtual receipts through electronic means such as email, SMS, instant messaging apps, or QR codes.
- Modifications to Previous Resolutions: The resolution modifies previous resolutions (Ex. SII N° 74 of 2020, Ex. SII N° 76 of 2021, and Ex. SII N° 99 of 2019) to align with the new requirements, emphasizing the need for printed receipts and informing customers about this obligation.
- Implementation and Sanctions: The new obligations will take effect from May 1, 2025, with some exceptions starting from March 1, 2026. Non-compliance will be sanctioned according to the relevant articles of the Tax Code.
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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
