- The Servicio de Impuestos Internos has issued a resolution effective March 1 to strengthen controls on the misuse of invoices for personal purchases in supermarkets and restaurants
- Supermarkets cannot issue invoices for transactions involving personal consumption goods or services not directly related to the buyer’s business activity
- Restaurants cannot issue invoices for personal or family activities
- In both types of businesses, the payer must present their Electronic RUT Card showing authorization and registration, present an Identity Card, and state the reason for the purchase, which must be explicitly reflected in the invoice detail
- Supermarkets and restaurants that violate these regulations will face fines up to 500 percent of the transaction amount and could be closed for up to 20 days
- Buyers requesting invoices improperly will face fines up to twenty monthly tax units
- The resolution aims to enhance the fight against tax evasion by restricting invoice issuance in supermarkets and restaurants to purchases related to the buyer’s business activities, which are the only transactions eligible for VAT tax credit
- Establishments must issue sales and service receipts for all transactions with end consumers
- To ensure proper invoice issuance, supermarkets with more than 10 registers can only use 10 percent of them for issuing these tax documents, otherwise, only one register can be used for this purpose, which can also issue receipts
- There is no limit on the number of registers issuing invoices in supermarkets primarily supplying products for retail businesses
- In restaurants, invoice issuance is strictly limited to transactions directly related to the business activities of the taxpayer making the purchase
Source: sii.cl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
