Chile Mandates Printed or Digital E-Tickets for All B2C Sales

The authority has issued exempt resolution No. 53, requiring taxpayers to deliver printed or virtual representations of e-tickets or vouchers for B2C transactions, including cash, bank transfers, debit, credit, and prepaid cards, effective May 1, 2025.

The authority has released exempt resolution No. 53, which mandates the delivery of either a printed or digital copy of the e-ticket  (which serves as the formal electronic version of a paper receipt) and/or voucher to taxpayers who utilize these documents for sales and services conducted through in-person channels in B2C transactions.

• When payments are received in cash or via bank transfer, these taxpayers must provide the final consumer with a printed or digital copy of the e-ticket.
• For payments made with debit, credit, prepaid cards, or other electronic methods, the taxpayer must give the final consumer a printed or digital copy of the e-ticket or voucher, based on their chosen document issuance method.

Providing a digital copy is defined as making it accessible to the end consumer through various means, such as email, SMS, instant messaging apps, photography, near field communication (NFC), QR Codes, and so on.

This resolution took effect on May 1, 2025, for taxpayers who possess printing devices as of that date.

For taxpayers using other types of devices, the obligations outlined in this resolution will come into force on March 1, 2026.