Chile Mandates Printed E-Invoices and Receipts for Customers
- New E-Invoice Regulations: Starting May 1, 2025, Chile’s Internal Revenue Service (SII) mandates that businesses provide printed copies of electronic invoices and receipts to customers for all payment methods, including cash, bank transfers, debit, and credit cards.
- Options for Customers: For transactions made with debit or credit cards, businesses can choose to give a printed electronic receipt or a printed payment confirmation, while also allowing customers to receive digital versions via platforms like WhatsApp or email, without exempting them from providing a printed copy.
- Extension for Non-Compliant Businesses: Businesses lacking the necessary printing equipment or systems will have until March 1, 2026, to comply with the new rules, during which they must still provide digital versions of e-receipts or payment confirmations to customers.
Dominican Republic: Large local and medium-sized taxpayers: Required to comply by May 15, 2025
Effective May 15, 2025, the Dominican Republic will expand its mandatory electronic invoicing (e-invoicing) requirements to include large local and medium-sized taxpayers, as stipulated by Law No. 32-23. This marks the second phase of the country’s e-invoicing rollout, following the initial mandate for large national taxpayers earlier in 2024.
Key Details of the May 2025 E-Invoicing Mandate
- Who is Affected: Taxpayers classified as “Grandes Locales y Medianos” (large local and medium-sized) are required to comply. The General Directorate of Internal Taxes (DGII) has published a list of these taxpayers on its official website.
- Obligations:
- Issuance and Reception: Affected taxpayers must both issue and receive electronic invoices (e-CFs) in XML format.
- Digital Signature: All e-invoices must include a digital signature to ensure authenticity.
- Submission to DGII: Invoices are to be submitted to the DGII for validation before being sent to recipients.
- Archiving: Electronic invoices must be archived in compliance with DGII regulations.
- Post-Clearance Model: The Dominican Republic employs a post-clearance model, where invoices are sent to the DGII after issuance for validation.
- Extension Provisions: Taxpayers unable to implement the e-invoicing system by the deadline may request an extension of up to six months. Additionally, new registrants in the National Registry of Taxpayers (RNC) after the deadline have 120 days to comply.
- Tax Incentives: To encourage timely adoption, the DGII offers tax credits for implementation costs. Eligible taxpayers can claim up to DOP 2 million in credits against income tax, VAT, or asset tax, provided they submit the necessary documentation within six months from February 10, 2025.
Upcoming Compliance Deadlines
- May 15, 2026: Mandatory e-invoicing will extend to small, micro, and unclassified taxpayers, as well as remaining government institutions.
Singapore’s voluntary B2B e-invoicing initiative, known as InvoiceNow
This initiative is part of a phased approach to enhance digital tax compliance and streamline business processes.
️ Key Dates for Voluntary Adoption
- May 1, 2025: A soft launch begins, encouraging existing GST-registered businesses and new voluntary GST applicants to adopt InvoiceNow for transmitting invoice data to the Inland Revenue Authority of Singapore (IRAS).
- November 1, 2025: Mandatory adoption for newly incorporated companies that voluntarily register for GST.
- April 1, 2026: Mandatory adoption extends to all new voluntary GST registrants, regardless of incorporation date.
See also
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
