Chile B2C Electronic Receipt Requirements and Fiscalization Rules

• Chile requires B2C sales to use Boleta Electrónica, an electronic receipt replacing paper receipts.
• Transactions are recorded in XML and reported to the Tax Authority (SII), usually via a daily aggregated report called “Consumo de Folios.”
• Printed copies of the e-receipt and, if applicable, the payment receipt must be provided for in-person consumer sales.
• The documents must be digitally signed and follow standards similar to DTE types 39 and 41.
• Businesses must archive XML files for 6 years and provide them to SII for audits.

Source: fiscal-requirements.com

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.

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