The tax authority established that as of September 1st, 2025, sales made to end consumers for amounts greater than CLP$5,186,253.15 must be identified in the electronic receipt issued to the purchaser of such goods and services.
For such purposes, the name and surname, RUT, form of payment, in addition to clearly informing the goods and products, the telephone number and e-mail of the purchaser may also be registered.
For those taxpayers who must adjust their systems to comply with the above, as of June 1st, they must keep at the disposal of the authority an internal record of sales that exceed the established amount, in accordance with the format indicated in this resolution.
