Chile Introduces New Requirements
for Business-to-Consumer
Invoices: Effective September 2025

Chile’s Internal Revenue Service (SII) has published a technical change requiring additional recipient and payment information for business-to-consumer (B2C) electronic invoices (boletas). The regulation announced on December 31, 2024, will take effect no earlier than September 2025.

A new regulation covering business-to-consumer relationships is coming into effect in Chile’s electronic invoicing system. The technical change published by the Internal Revenue Service (SII) introduces additional information requirements for B2C invoices, locally known as “boletas.”

New Requirements

The regulation introduces mandatory additional information during B2C electronic invoice creation in the following areas:

• Recipient information: More detailed customer information requirements
• Payment information: Expanded payment method and detail obligations

This change requires structural updates to the electronic invoice format and creates the need for businesses to adapt their existing systems to new requirements.

Implementation Timeline

SII announced that the change will be implemented no earlier than September 2025. This timeframe will provide businesses with the opportunity to update and test their systems according to new requirements.

It is reminded that legislation may change at any time, and necessary updates will be made in a timely manner.

The initiative represents Chile’s ongoing commitment to enhancing the completeness and accuracy of electronic invoice data for better tax compliance and consumer protection.

https://www.sii.cl/factura_electronica/factura_mercado/formato_boletas_elec_202412.pdf

https://www.sii.cl/normativa_legislacion/resoluciones/2025/reso53.pdf