Chile: Mandatory Printed E-Invoices/Receipts for Customers Starting May 2025

Chilean Internal Revenue Service (SII) issued Resolution No. 12, requiring e-invoices and e-receipts to be delivered to customers for cash, bank transfers, debit, or credit cards, with the option to send a virtual presentation.

On January 17th, Chile's tax authority, the SII, released Resolution No. 12. This resolution details new rules for businesses when giving customers printed copies of electronic invoices and receipts. These new rules start on May 1st, 2025.

Here's a breakdown:

• Cash or Bank Transfers: Businesses must give customers a printed copy of the electronic receipt.
• Debit or Credit Cards: Businesses need to provide either a printed copy of the electronic receipt or a printed payment confirmation to the customer.

Businesses can still offer to send electronic versions of the receipt or payment confirmation through platforms like WhatsApp, email, or others. However, it's important to remember that this digital option doesn't get them off the hook from also providing a printed copy.

Anyone who can't print the necessary documents because they don't have the right equipment or their systems aren't set up for it yet will have until March 1st, 2026, to get things sorted.

In the meantime, these folks still need to follow the rules by sending the digital version (through email, text message, mobile apps, or other online methods) of the e-receipt and/or payment confirmation.