Chile: New regulation establishing to certain taxpayers filling requirements for invoices used for sales of cigarettes

Victor Duarte
August 10, 2022

The Tax authority in Chile (SII) published a Resolución Exenta 65 requiring certain taxpayers to populate the field “sale transaction type” with 6 (Tipo Transacción de Compra <TpoTranCompra>: “6”) for the issuance of invoices used on sales of cigarettes under substitution of taxable person regime only.

The resolution will be effective from 1 September 2022.

You can find the new resolution at the following link: https://www.sii.cl/normativa_legislacion/resoluciones/2022/reso65.pdf

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Author

Victor Duarte

Victor is a Regulatory General Counsel at Sovos. Based in Stockholm and originally from Venezuela, he obtained a Law degree and a specialisation degree in Tax Law in his home country. Victor also earned a Master´s degree in European and Internal Tax Law from Lund University in Sweden.
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