- Chile’s Internal Revenue Service issued new invoice rules for high-value goods sales to non-VAT taxpayers.
- The rules apply when the transaction amount exceeds 135 UF.
- Sellers must include the buyer’s full name, tax ID, payment method, and goods description on the invoice.
- Electronic invoices require additional data as specified in the resolution’s annex.
- The 135 UF threshold is set annually in Chilean pesos based on the UF value as of 31 December of the previous year.
- For 2025, the threshold is CLP 5,186,253.15.
- New requirements take effect on 1 September 2025.
- Taxpayers must start recording sales under these requirements from 1 June 2025.
Source: regfollower.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.
