E – Receipts in Chile

Electronic Tax Documents (DTE) are for B2B, requiring buyer identification and VAT credit, while e – receipts (Boleta Electrónica) is for B2C, allowing anonymity and no VAT credit. Identification becomes mandatory after 135 UF. Printed versions required for in-person sales; digital signatures are necessary.

While both are XML-based electronic documents, Electronic Tax Documents (Factura Electrónica) and e - receipt (Boleta Electrónica) serve different purposes in Chilean compliance regulation. Electronic Tax Documents is for B2B transactions, requires full buyer identification, and grants VAT tax credit.  E – receipt (Boleta Electrónica) is for B2C sales, generally does not grant VAT credit, and typically allows anonymous transactions (subject to thresholds) for final consumers.

For in-person sales to final consumers, businesses must deliver the printed representation of e – receipts (Boleta Electrónica). For cash or bank transfer payments, the printed boleta is required. For card or electronic payments, the printed receipt (boleta) and/or payment receipt must be delivered. Virtual delivery may be provided additionally. Businesses without printing capability are covered by a transition rule until March 1, 2026.

From September 1, 2025, for any e – receipts (Boleta Electrónica) exceeding 135 UF (approx. $5,000 USD), the issuer must identify the buyer by including their RUT (Tax ID) and Name in the XML. This anti-evasion measure targets high-value anonymous purchases in sectors like automotive, luxury goods, and real estate.

Every e – receipt (Boleta Electrónica) requires a digital signature to be valid. For in-person sales, the signed electronic document must also be delivered in printed form per current Tax Authority resolution.