- Chilean Internal Revenue Service issued Resolution No. 44 on April 7
- Clarifies procedures for documenting and identifying payers in sales transactions
- Taxpayers selling to non-VAT payers must issue an electronic invoice if the amount exceeds 135 UF
- Taxpayers using electronic payment vouchers must register in an electronic receipt issuance system
- The 135 UF threshold is determined annually in Chilean pesos based on the UF value as of Dec. 31 of the previous year
- For the 2025 fiscal year, the applicable value is 5,186,253.15 Chilean pesos
- Resolution applies to sales documented from Sept. 1
- Taxpayers must provide an internal sales record upon request while adjusting their ticket issuance system to identify buyers
Source:
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Chile"
- Chile Introduces New VAT Rules for Cross-Border E-commerce Low-Value Goods
- New E-Invoicing and Payment Rules for Digital Content Creators Announced by Tax Administration
- Chile Records First Companies Under New E-Commerce VAT Rules
- Chile to Enforce New VAT Rules for Platforms on Low-Value Consignments from October 2025
- Chile Prepares to Launch New VAT Regime for Digital Platforms
