- Chile’s tax authority issued Exempt Resolution 121 on December 19, 2024, detailing invoicing requirements for supermarkets and restaurants effective March 1, 2025
- Supermarkets and restaurants must issue sales and service receipts for all transactions with end consumers
- Supermarkets can only issue invoices for goods related to their business activities
- Invoices should not be issued for personal consumption items
- The detail section of invoices must clearly describe the purchased product in compliance with Exempt Resolution SII No. 36 of 2024
- Staff responsible for invoicing must check the e-RUT and the identity of the bearer using a national identity card
- Internal controls must be implemented to ensure compliance with invoicing requirements and the public must be informed through visible posters in establishments
- Restaurants must issue invoices only when the bill payer presents an e-RUT and specifies the consumption purpose like business meals, not for personal or family activities
- Non-compliance by supermarkets or restaurants can lead to fines ranging from 50% to 500% of the transaction value, with potential establishment closure for up to 20 days
- Other breaches of the resolution may result in a fine of USD 817
- Buyers failing to request proper documentation can be fined up to USD 1,360 for invoice-related violations
Source: sovos.com
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.
