Chile's e – receipt (Boleta Electrónica) replaced traditional paper fiscal printers in March 2021, requiring all taxpayers to issue electronic receipts. From May 1, 2025, businesses must print these receipts for in-person sales. A transition period until March 1, 2026 allows virtual delivery until companies upgrade their systems.
Critical Turning Points in the Development of Chile's Required B2C Reporting Model and e – Receipt
Public
Chile
Author: Ema Stamenković
Category:
Fiscal subject related
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Content accuracy validation date:
25.05.2026
Content accuracy validation time:
08:15h
Significant turning points for Chile's e – receipts (Boleta Electrónica) and the development of the nation's required B2C reporting model 01.03.2021
Traditional paper fiscal printers and manual receipt books for retail sales were discontinued in March 2021 when all taxpayers were required to issue e- receipts (Boleta Electrónica) Chile.
Businesses that make in-person sales to end customers are required to provide the printed version of the e - receipt (Boleta Electrónica) since May 1, 2025. Depending on their issuing methodology, companies must additionally provide the printed e – receipt (Boleta Electrónica) and/or the payment receipt when a card or other electronic payment is made. Where possible, virtual delivery may still be offered in addition.
The Tax Authority permits a transition period for companies that do not yet have printing equipment or have not modified their systems to deliver the printed representation. Until the particular requirement in that scenario became enforceable on March 1, 2026.
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New document was uploaded: Exempt Resolution SII No. 45 of September 1, 2003 – Establishes Rules and Operating Procedures with Respect to Electronic Tax Documents (EN)
Chile
Author: ............
This is a core technical and operational regulation for electronic tax documents (DTEs). It defines electronic tax documents (DTEs), electronic signatures, electronic stamps/timbres, folio authorization (CAF), transmission to SII, validation/rejection rules, storage and audit obligations. Read more
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