New document was uploaded: Resolución Exenta SII N° 74 2020, which introduced the mandatory use of Boleta Electrónica (ES)

This regulation establishes the mandatory issuance of Boleta Electrónica, which are electronic sales and service receipts in Chile, primarily used for B2C retail transactions. It was issued by the Chilean Tax Authority, Servicio de Impuestos Internos (SII), and defines the transition from traditional paper receipts to electronic tax receipts.