- Chilean Internal Revenue Service issued Resolution No. 44 on April 7
- Clarifies procedures for documenting and identifying payers in sales transactions
- Taxpayers selling to non-VAT payers must issue an electronic invoice if the amount exceeds 135 UF
- Taxpayers using electronic payment vouchers must register in an electronic receipt issuance system
- The 135 UF threshold is determined annually in Chilean pesos based on the UF value as of Dec. 31 of the previous year
- For the 2025 fiscal year, the applicable value is 5,186,253.15 Chilean pesos
- Resolution applies to sales documented from Sept. 1
- Taxpayers must provide an internal sales record upon request while adjusting their ticket issuance system to identify buyers
Source: news.bloombergtax.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.
