Effective May 1, 2025, taxpayers who operate with an electronic receipt and/or electronic receipt depending on the payment method, must submit printed representation. In case of payment in cash or bank transfer, the electronic receipt. In the case of electronic means of payment, the receipt, or printed voucher.
Businesses must display a poster or visible notice indicating that printed copies of electronic receipts will be issued and delivered for all payment methods.
Virtual representation is additional and optional in case of having the implementation of this modality.
For those taxpayers who do not have devices to print the documents and/or have not adapted their technological systems to deliver the printed representation of the electronic receipt and/or proof or receipt of payment, they must adapt their systems for this purpose no later than March 1, 2026. Meanwhile, they must mandatorily deliver the virtual representation of the electronic ballot issued and/or the proof or receipt of payment, by electronic means such as email, SMS message, instant messaging applications, QR Codes, among others. Likewise, it must have the means to view the documents issued at the request of the authority.
Sanctions:
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Fine of 50% to 500% of the amount of the operation.
https://www.sii.cl/normativa_legislacion/resoluciones/2025/reso12.pdf
