This blog was last updated on August 17, 2023
The Chilean Internal Revenue Service (SII) recently published version 4.00 of the document describing the format of electronic tickets for Sales and Services.
The electronic ticket (or Boleta Electrónica) is an electronic receipt issued for the sale of goods or services to individuals, consumers or end users.
The document includes basic information about the transaction, such as:
- The seller’s tax identification number
- A summarised description of the goods or services
- The total amount paid
- Applicable taxes
The electronic ticket is for less formal, business-to-consumer (B2C) transactions and is subject to less rigorous reporting requirements than electronic invoices (Factura Electrónica). It is often used for smaller transactions, such as retail purchases or services rendered to individuals.
Who is required to issue electronic tickets?
- All taxpayers who issue sales and service receipts on paper
- All taxpayers who start as a company must issue sales and service receipts to final consumers
Businesses must use certified invoicing software to generate electronic tickets. These software solutions need to be approved by the Chilean tax authority, the Servicio de Impuestos Internos (SII).
The generated electronic invoices must be digitally signed using an electronic signature to ensure their authenticity and integrity.
Taxpayers authorised as issuers of electronic tickets must digitally send all the electronic tickets issued and generated to the SII. These should follow the Technical Instructions provided in Annex 1 of Resolution 74 of 2020, and any future updates.
What’s required in an electronic ticket?
In accordance with the Technical Instructions, the electronic ticket must contain the following information:
- The net amount of the transaction
- VAT corresponding to the transaction
- Business name of the company that made the sale
- Single Taxpayer Registry (RUT) of the company
- Single Taxpayer Registry (RUT) of the buyer
- Date of issue
- Merchandise breakdown: product sold, quantity, unit price and total sale
After generating the electronic tickets, businesses submit them to the SII. Since the SII must validate both the XML format of the document and its electronic signature, the SII has established a limit of 500 ballots per batch.
How electronic tickets can help businesses
On the other side of the transaction, the recipient of an electronic ticket can access and verify the invoice through the SII’s online platform. They can accept or reject the invoice, which helps maintain transparency and accurate transactions.
The data generated by this electronic receipt system drives efficiency. For example, businesses can obtain important information, such as:
- The number of sales during a given time
- The company’s sales flow
- The number of tickets or transactions in different branches of the same business
- Other data to help business decision-making
Businesses must maintain records for six years in the XML format established in version 4.00.
Non-compliance with the electronic invoicing requirements or submitting inaccurate information can lead to penalties. The SII has the authority to audit businesses to ensure compliance with tax regulations.
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