- Obligation Established: Mandates the provision of printed or virtual representations of electronic sales receipts and payment vouchers for in-person transactions with consumers.
- Payment Method Instructions: Outlines specific requirements for providing receipts based on payment methods, including cash, bank transfers, and electronic payments.
- Compliance and Penalties: Introduces compliance deadlines (effective May 1, 2025, with some provisions starting March 1, 2026) and specifies penalties for non-compliance as per the tax code.
Source sii.cl
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