On December 19, the SII issued Exempt Resolution 121 through which it reiterates the requirements for supermarkets and restaurants in terms of invoicing as of March 1, 2025:
-
They must issue sales and service receipts for all transactions carried out with end consumers.
-
The issuance of invoices by supermarkets is restricted to when the goods acquired are directly related to the taxpayer’s line of business or economic activity.
-
The issuance of invoices for transactions involving goods or services for personal consumption is not appropriate.
-
Ensure that in the “Detail” section of the document, it clearly indicates the gloss describing the object of the product acquired, in strict compliance with Exempt Resolution SII No. 36 of 2024.
-
Instruct its personnel in charge of issuing invoices that they must:
a) Require the e-RUT through its printed representation or through a mobile electronic device.
b) Verify the identity of the authorized bearer of the e-RUT by checking with the national identity card, recording on the invoice.
-
Implement internal control procedures to ensure that invoices are only issued when the requirements described are met, and must inform the general public, by means of posters highlighted in their establishments, of such obligations. The SII proposes a compliance model.
-
The restaurants will issue invoice only when whoever pays the restaurant bill must present their Electronic RUT ID “e-RUT” and indicate the reason for consumption, such as: business or office dinners or lunches, among others, which must be explicitly reflected in the detail of the invoice. They can´t issue invoice in personal or family activities, in which case a sales and service receipts will be issued.
Sanctions:
Supermarkets or restaurants that issue invoices when it does not correspond will be sanctioned with a fine of 50% to 500% of the amount of the operation, with a minimum of USD$136 and a maximum of USD$32,700 and may be sanctioned with closure of the establishment or branch for up to 20 days.
In case of non-compliance with other obligations established in the resolution, he/she will be sanctioned with a fine of USD$817
The buyer who does not require the respective documentation will be sanctioned with a fine of up to USD$1,360 in the case of an invoice.
