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In Chile, Electronic Tickets Will Be Required Beginning

01/09/2020

UPDATE 08/01/2020: The Chilean Internal Tax Service (SII) postpones the mandatory use of electronic tickets from Septiember 1ts to January 1ts 2021.

Beginning in January 2021, the Chilean Internal Tax Service (SII) will require the use of electronic tickets in line with the Tax Modernization Law 21.210, published in February of this year.

This measure will affect all electronic invoices issuers in Chile. Contributors that are not yet electronic invoice issuers must adopt the measure by 1 March, 2021.

Electronic tickets, including those for unaffected or exempt purchases, will replace paper tickets for the same items.

With this initiative Chile continues toward its goal to modernize the tax system. It is one of the core pillars in the Tax Modernization project, whose objective is to reduce tax evasion and give stronger legal guarantees to commercial transactions.

The government expects the mandatory use of electronic tickets to raise an estimated $934 million USD annually. In total, the digitalization of the tax system is expected to add more than $220 billion USD annually to the state coffers, representing about 1 percentage point of the GDP.

 

What is the electronic ticket?

The electronic ticket is a payment receipt for the purchase of a good or service, issued to the end consumer. It is also known as a voucher, tiquete, or sales ticket. Electronic tickets are generated and signed electronically.

All electronic tickets must be submitted to the SII within one hour of their creation.

The SII defines two types of electronic tickets:

Boleta Electrónica: Documento que da cuenta de las ventas y/o la prestación de servicios afectos y no afectos o exentos a los impuestos establecidos en la Ley sobre Impuestos a las Ventas y Servicios.

Electronic Ticket: The document that references the sale of goods or services, including items that are affected, unaffected, or exempt from the taxes established in the Sales and Services Tax Law.

Boleta No Afecta o Exenta Electrónica: Documento que da cuenta de las ventas y/o la prestación de servicios no afectos o exentos a los impuestos establecidos en la Ley sobre Impuestos a las Ventas y Servicios.

Unaffected or Exempt Electronic Ticket: The document that references the sale of goods or services, including items unaffected or exempt from the taxes established in the Sales and Services Tax Law.

Daily Sales Report

Apart from electronic tickets, taxpayers must also generate a Daily Sales Report summarizing all commercial operations from the day before. This document is signed electronically and delivered to the SII.

The Daily Sales Report replaces the Ticket Ledger which was generated monthly and made available to the SII upon request.

 

Requirements to issue electronic tickets:

  • Be a Category One taxpayer
  • Make a request to be an issuer of electronic tickets
  • Have an Authorized System for Electronic Ticket Issuance, which can generate documents in line with the SII technical requirements
  • Complete a Declaration of Compliance on the SII website

It is no longer a requirement to be an issuer of electronic invoices to be able to issue electronic tickets.

 

Delivery of Electronic Tickets

The procedure for the delivery of electronic tickets (affected, unaffected and exempt) is regulated in the SII Resolution No.74.

 

Technical characteristics of the electronic ticket:

  • Electronic signature: Must be signed electronically to guarantee the document’s integrity, authenticity, and nonrepudiation.
  • Format: XML
  • Storage: Must be stored for a minimum of 6 years in their original XML format.
  • Print and digital formats:
    • Print format: The print format must contain the electronic seal of the SII. Use of the print format is optional; the digital format is preferred.
    • Digital (online) format: the digital representation of the document allows it to be viewed online and delivered electronically.
  • SII Electronic Seal: Must be included in the print format. The electronic seal is the digital signature applied by the SII to verify the following: that the folio numbers have been authorized by the SII through the Folio Authorization Code; that the data contained in the electronic tickets have not been altered; and that the electronic tickets were in fact generated by the issuer that signed the documents.
  • Folio Authorization Code (CAF): In order to issue electronic tickets, taxpayers must have previously downloaded a range of folio numbers, or CAFs. The CAF is used to electronically seal the ticket. Each folio number authorized by the SII corresponds to one ticket.

 

How are electronic tickets delivered?

  • B2C sales data stored in the internal management system (ERP) are transferred to the EDICOM electronic invoicing platform, an Authorized System for Electronic Ticket Issuance.
  • The platform identifies the ticket number and assigns the CAF (Folio Authorization Code) from the range of previously downloaded folio numbers.
  • The EDICOM platform generates the XML document and adds the electronic signature.
  • The resulting Electronic Tax Document (DTE) is declared to the SII.
  • Once the document is approved by the SII, the DTE is sent through the electronic invoicing platform’s delivery service to the end user.
  • The electronic tickets are integrated with the ERP, making the entire process automatic and transparent to users.

At the same time, the solution will create a digital or print representation in line with the technical requirements set out by the SII.

 

Modification or cancellation of electronic tickets

Once the electronic ticket has been issued, an electronic credit note must be used to make any of the following changes: update the recipient’s contact information, apply discounts, cancel the document.

If the original item is being exchanged for a product or service of greater value, the issuer simply generates another electronic ticket for the difference.

 

The EDICOM Electronic Tax Document delivery service

The EDICOM electronic invoicing solution can generate all SII Electronic Tax Documents, applying the requisite electronic seals and signatures. It also delivers these documents to the SII and to your trading partners.

This solution centralizes your e-invoicing and tax compliance processes to optimize internal resources.

To begin issuing electronic tickets, businesses should contact their consultants as soon as possible to adapt to the requirement on time. Failure to comply with the resolution may result in sanctions.

The electronic ticket requirement is coming into effect alongside e-waybills, both documents having been digitized this year.

 

 

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