Chilean IRS Clarifies Sales Documentation and Payer Identification Procedures in New Resolution

• 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:

• news.bloombergtax.com

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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