Established obligation to deliver a printed representation of the electronic sales and services receipt and/or electronic payment voucher to taxpayers who operate with said documents for sales and services made via face-to-face channels to final consumers.
Taxpayers must follow specified instructions, including that if they receive payments with cash or bank transfer, they must deliver printed copy of electronic receipt issued.
If they receive payments with debit, credit cards or other electronic payment methods, they must deliver printed copy of electronic receipt and/or proof or receipt of payment.
Taxpayers who do not have devices to print documents nor to deliver the printed copy/ representation of the electronic invoice and/or payment voucher or receipt must adapt.
They must adapt their systems to comply with the obligations set out in Resolution 12.
Effectiveness
The obligations established in this resolution will enter into force as of May 1, 2025.
Except obligations in the third paragraph, which will be effective as of Mar. 1, 2026.
Regulators
CHL Tax
Entity Types
Corp
Reference
OG, CVE-2599243, 1/25/2025; Res 12, 1/17/2025; Citation: CHL Law 21.713;
