CHILE: New Regulation Extends Permission to Use of Paper Invoices

Ramón Frias
July 14, 2020

The Chilean tax administration (SII) has issued a new resolution extending until December 31, 2020 the use of Invoices, Purchase Invoices, Liquidation Invoices, Dispatch guides, credit and debit notes in paper format that had previously been authorized until June 30, 2020. Resolution 70/2020 of the SII applies only to those specific taxpayers that by law, or by an exceptional permission of the SII, were authorized to issue paper invoices in Chile. To benefit from this extension, taxpayers are required to specifically mention in the invoice that the paper document is valid until December 31, 2020. The aforementioned Resolution can be found here.

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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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