- Mandatory Boletas for Consumer Transactions: Supermarkets and restaurants must issue boletas (sales receipts) for all transactions with final consumers.
- Restricted Invoice Issuance: Invoices can only be issued for transactions directly related to the buyer’s business activities.
- Verification Requirements: Supermarkets and restaurants must verify the buyer’s identity and e-RUT (electronic tax ID) before issuing an invoice.
- Internal Control Procedures: Establishments must implement internal controls to ensure compliance with invoice issuance regulations.
- Sanctions for Non-Compliance: Penalties include fines and potential closure for failing to issue the correct tax documents.
Source sii.cl
