The tax administration of Chile has issued a new Resolution 113/2021, establishing that the paper invoices authorized for contingency situations to certain taxpayers will no longer require the material seal of the tax administration, locally known as “aposición física del timbre de cuño”. Therefore, taxpayers requiring these kind of invoices will need to request that authorization via the SII portal. In line with that change, the SII issued a second Resolution 118/2021 by which it has informed the closing of the offices of the SII that were in charge of performing the sealing of those invoices (Unidad Central Metropolitana de Timbraje). https://www.sii.cl/normativa_legislacion/resoluciones/2021/reso118.pdf
Chile: No Physical seal of Paper Invoices
Ramón Frias
November 16, 2021
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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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