- The Chilean Internal Revenue Service (SII) has modified the minimum amount required for the issuance of simplified receipts.
- According to Exempt Resolution No. 60, the bills affected are those for goods and/or services, including those subject to and/or exempt from VAT, which will be issued under the new minimum amount, which is CLP 1, instead of the former CLP 180. In case of transactions with an amount equal to 0 CLP due to the application of discounts and/or other conditions, the simplified receipt must be issued informing the amount of the discounts applied in the document.
- This new requirement came into force on 1 July 2023.
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