The Internal Revenue Service (SII) issued a resolution requiring businesses to provide the printed representation of the electronic sales and services receipt and/or the electronic proof of payment (voucher) to taxpayers who operate with these documents for sales and services carried out through in-person channels to final consumers.
When does it come into effect?
The measure will come into force as of May 1 of this year, and its objective is to combat tax evasion, as detailed by the authority in a statement.
Additionally, obligations were established for issuers of electronic receipts, along with penalties for non-compliance with the resolution, such as fines ranging from a minimum of 2 monthly tax units to a maximum of 4 annual tax units, and even the closure of the business premises.
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