| Update: | Compliance Alert - SII updates the requirements for invoices and delivery notes in the timber sector |
| Date: | 2024-08-02 |
The Internal Revenue Service (SII) published Resolution Ex. No. 75, which entails additional information on invoices and despatch advice documents for taxpayers in the timber industry. Taxpayers included in this group are, for example, businesses engaging in the production, transportation, and storage of timber and wood products.
What mandatory information should be included?
- Origin geo-reference, in Decimal Degrees (DD) standard WGS84 decimal mode:
- Latitude
- Longitude
- Reference system
- Destination geo-reference, in Decimal Degrees (DD) standard WGS84 decimal mode:
- Latitude
- Longitude
- Reference system
- ROL Appraisal Property of origin:
- Commune of the origin cadastral role
- Block of the origin role
- Property of the origin role
The information must correspond to the property the timber originates from, and the tax documents must be issued for each property or ROL Appraisal Property of Origin.
- ROL Appraisal Property of destination:
- Commune of the destination cadastral role
- Block of the destination role
- Property of the destination role
- Management Plan Resolution Number: The National Forestry Corporation’s resolution number authorizes the respective plan and the number of Execution Notices of Work associated with the management plan resolution.
In cases where a management plan for the origin of property is not required it must state “No tiene” (does not have) in the specific field for such purposes of the document.
- The unit price of the transported or stored type (species) of wood.
- The quantity of logs and pieces of wood transported or stored: expressed in “metros ruma” (ruma meters*) with the acronym MR, or cubic meters with the acronym M3.
- The denomination of foreign types (species) of wood transported or stored with their common name or scientific name.
- The name and identity card of the vehicle's driver(s), the license registration plate number, and the vehicle's average transportation speed.
What fields should be used to report this information?
| Element (xPath) | New element | Description |
|
Comuna del Rol Predial de Origen <ComunaRolOrigen>
|
Corresponds to the Property Roll of Origin’s municipality code | |
|
Manzana del Rol de Origen <MnzRolOrigen>
|
Corresponds to the block number in the Property Registry of Origin | |
| Predial de Rol de Origen <PrdRolOrigen> | New | Corresponds to the property number of the Original Property Roll |
|
Código Plan de Manejo Conaf <CodPlanConaf>
|
Corresponds to the number of the Resolution of the Conaf management plan | |
|
Latitud <LatitudOrigenMadera>
|
Value corresponding the geographic location’s latitude the wood originates from (WGS84 standard decimal form) | |
|
Longitud <LongitudOrigenMadera>
|
Value corresponding the geographic location’s longitude the wood originates from (WGS84 standard decimal form)
|
|
|
Sistema de Referencia <SistemaReferenciaMadera>
|
The identification code of the georeferencing system | |
|
Precio Unitario del Ítem <PrcItem>
|
Unit Price of the product or service | |
|
Cantidad <QtyItem>
|
Quantity of the product or service
|
|
|
Unidad de Medida <UnmdItem>
|
New | Unit of measurement (expressed in “metros ruma*” with the acronym MR, or cubic meters with the acronym M3 for cases of forestry exploitation) |
|
Nombre del Ítem <NmbItem>
|
Name of the product or service | |
|
Descripción Adicional <DscItem>
|
New | Additional description of the product or service, among others: Property appraisal roll, license plate of additional car to the transport vehicle |
|
RUT Chofer <RUTChofer>
|
The driver’s identification number (RUT) transporting the goods (including hyphen and verification digit).
|
|
|
Nombre del Chofer <NombreChofer>
|
The name of the driver transporting the goods | |
|
Información Transporte <Patente>
|
License plate number of the vehicle by which the transport is carried out
|
|
|
Tipo de Documento de Referencia <TpoDocRef>
|
To indicate reference document
|
|
|
Indicador de Referencia Global <IndGlobal>
|
Document affects more than 20 documents of the same Reference Document Type. The Reason is explained in Reason Reference
|
|
|
Folio de Referencia <FolioRef>
|
Identification of the reference document. | |
|
Fecha de Referencia <FechRef>
|
New | Date of the reference document. |
| Razón de Referencia <RazonRef> | The reference document reason is indicated. |
Timeline
The obligations of Resolution Ex. No. 75 will come into force as of 1 November 2024, and Resolution Ex SII N°123 of 2021 will cease to be effective.
Concerning the additional requirements for transporting logs and wood chunks, these continue to follow the provisions of Exempt Resolution No. 99 of 2 September 2019.
For more information, please see Gosocket’s publication (in Spanish).
[*] A pile of wood for pulp with a volume of 2.44 m3 [2.44 x 1 x 1 metres (length x width x height).