The Chilean tax administration (SII) issued a new Resolution 74/2020 that regulates the issuance and delivery of electronic receipts, locally known as Boletas Electronicas. This regulation expands the mandate to issue electronic tickets in two phases: 1) September 1, 2020 for taxpayers that already are mandated to issue electronic invoices in Chile, and 2) March 1, 2021 for taxpayers that are not considered electronic invoicers. Starting on those dates, it will be mandatory for taxpayers to submit the electronic tickets to the tax administration within 24 hours from the moment the ticket is delivered to the customer. The same provisions will apply for the credit and debit notes issued if the ticket is later modified. The VAT applied in the electronic ticket will need to be properly separated from the price. Taxpayers will also be required to issue a Summary of Daily Sales, within the first 12 hours of the period being reported even if there are no operations reported. The Resolution also mentions the elimination of the Ledger of Sales Tickets, that will no longer be required for taxpayers. Finally, to implement those and other important changes, the resolution also includes the technical documentation as part of the annexes necessary for to comply with the new mandate.