- Obligation to Issue Electronic Receipts:
- Digital platform companies without domicile or residence in Chile must issue electronic third-party service receipts for the independent workers who provide services to their users.
- Designation of a Representative:
- Platforms must designate a representative with domicile or residence in Chile to fulfill the obligation of issuing electronic receipts. This representative can be the same person designated for other purposes according to the Labor Code or a natural or legal person who has initiated activities in Chile.
- Issuance and Retention of Receipts:
- The representative must issue electronic receipts by the fifth day of each month for the services provided in the previous month, including the applicable withholding according to the Income Tax Law (LIR).
- Annual Sworn Declaration:
- The representative must submit an annual Sworn Declaration (Form 1879) to the Internal Revenue Service, reporting the withholdings made during the calendar year.
- Exemption of Obligations for Workers:
- If the platform has a representative in accordance with the resolution, independent workers are exempt from issuing their own electronic fee receipts. If there is no representative, the workers must issue their own documents according to general rules.
Additional Information
- Effective Date: The resolution will come into effect on the first day of the month following three months after its publication in the Diario Oficial.
- Publication and Communication: The resolution will be published in extract in the Diario Oficial and distributed via the internet.
Source sii.cl
