CHILE: The SII Issues a New Resolution about the eReceipt Mandate

Ramón Frias
July 14, 2020

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.

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Author

Ramón Frias

Ramon is a Tax Counsel on the Regulatory Analysis team at Sovos. He is licensed to practice law in the Dominican Republic and is a member of the Dominican Bar Association. He has a Certificate Degree from Harvard University as well as a J.D. from the Universidad Autonoma de Santo Domingo. Ramon has written a number of essays about tax administration and has won the first prize in the international essays contest sponsored by the Inter American Center of Tax Administrations (CIAT). Prior to joining Sovos, Ramon worked for more than 10 years in the Department of Revenue of the Dominican Republic where he served as Deputy Director. He is proficient in French and Spanish.
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