| Update: | Compliance Alert - New minimum amount to issue simplified invoices |
| Date: | 2023-07-13 |
The Internal Revenue Service (SII) published Exempt Resolution N°60, which modifies the minimum amount required to issue simplified invoices (Sp.: Boletas).
The new minimum amount is 1 CLP instead of 180 CLP (ca. 0,21 EUR). This new amount will be mandatory even when the transaction is exempt from VAT (IVA).
If the invoice is 0 CLP due to the application of some discount or other condition, the simplified invoice must be issued with information on the amount of the discounts applied in accordance with the provisions of resolutions N ° 74 and N ° 176.
This new requirement entered into force on 1 July 2023.