The SII issued Circular No. 19 to provide more details on changes introduced by Law No. 21,713 to the Tax Code. One key change is the addition of Article 92 ter, which allows purchase and sale transactions over 135 UF (about 5,500 USD) to be made in cash, provided the payer’s identity is recorded in the invoice or e-receipt.
This measure took effect on January 1, 2025, and the e-Receipt (B2C) technical documentation has been updated to include fields for the buyer’s name and identification data.
https://www.sii.cl/normativa_legislacion/circulares/2025/circu19.pdf
