CIAT: Centro Interamericano de Administraciones Tributarias - Inter American Center of Tax Administrations
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CIAT News
Chile - Companies must join mandatory electronic invoicing
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The Official Journal has published the law establishing the mandatory use of electronic
Object 1
invoicing, together with other tax documents as invoice liquidation, credit and debit notes invoices and purchase invoice. The deadlines for adopting this change depend on annual revenues from sales and services of each company and if its location corresponds to an urban or rural area. Large companies will be the first ones to join the system, and correspond to those with annual revenues from sales and services in the last calendar year exceeding the 100,000 UF (2,340 million approximately). This group is formed by 7,500 taxpayers to whom the SII will send an email during the month of February, informing them that the use of electronic invoicing will be mandatory from November 1, 2014. Complete note Bernardita Moraga Correspondent
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