On January 17^th, the Internal Revenue Service issued new guidelines regarding the issuance of electronic invoices and payment receipts. 

The electronic issuance system for tax documents has evolved since its implementation, transitioning from voluntary to mandatory, which has strengthened audit processes and facilitated tax compliance. However, it has been noted that the absence of printed representations of these documents in face-to-face transactions hinders field audit work, particularly concerning electronic invoices and payment receipts. 

In line with the statement from its national director, the Chilean IRS (“SII” for its initials in Spanish) has established new provisions to improve oversight and ensure effective compliance for taxpayers. Regarding the electronic issuance of documents, the following measures have been outlined: 

1. Mandatory Delivery of Printed Representations: 
   Taxpayers issuing electronic invoices and/or electronic payment receipts for sales and services conducted through face-to-face channels with end consumers must provide a printed representation of these documents.
   
   

2. Instructions Based on Payment Method: 

• If payment is made in cash or via bank transfer, a printed representation of the electronic invoice must be provided. 

• If payment is made using cards or other electronic means, the electronic invoice and/or the corresponding payment receipt (voucher) must be provided. 
  
  

3. Additional Virtual Representation: 
   Taxpayers may also provide a virtual representation (via email, SMS, messaging apps, or QR codes) if they have the systems to do so. 
   
   

4. System Upgrades: 
   Taxpayers who do not have the devices or systems required to print these documents must upgrade their technologies to meet this obligation. They have until March 1st, 2026, to comply.