On Apr. 12, CHL Tax published obligations on documenting operations.
CHL Tax published exempt Resolution 44 to provide instructions on how to document and identify payers in sales transactions in accordance with Article 92 Ter of Tax Code.
Highlights
Applies to taxpayers transacting with persons who are not VAT payers, and transaction or sale amount exceeds 135 Unidades de Fomento (VAT Units) or equivalent in forex.
Specifically foreign currency, paid by any legally acceptable means of payment, such as cash, bank transfers, electronic payment methods, among other methods.
Such taxpayers issue an electronic sales and services receipt per Article 53 of the LIVS (Spanish Tax Code), recording the identity of the person making the payment.
For such purposes, the document must include their full name, tax identification number (RUT), payment method, and clearly indicate goods and products on receipt.
Also telephone and email address of person who made the purchase may be recorded.
Taxpayers who are issuers of electronic invoices, whether users of the Free Electronic Invoice Issuance System or Market or Proprietary Software, must enter their data.
They must enter their date in the specific fields enabled for such purposes as established in the attached Annex to this Resolution, sections II and III.
Effectiveness
This Resolution applies to sales documented as of Sep. 1, 2025, but, as of Jun. 1, 2025, taxpayer must keep an internal record of the sales covered by this resolution.
