Chile’s Internal Revenue Service (SII) has issued Resolution No. 44 of 7 April 2025, setting new invoice rules for sales of goods to non-VAT taxpayers when the transaction amount exceeds 135 UF.

The Unidad de Fomento (UF) is an index-linked unit of account, updated daily to reflect changing values.

If the transaction amount exceeds the 135 UF threshold, the seller must issue an invoice with the buyer’s full name, tax ID (RUT), payment method, and a clear description of the goods. Sellers issuing electronic invoices must also record additional data in specific fields as outlined in the resolution’s annex.

The 135 UF threshold will be set annually in Chilean pesos (CLP) based on the UF value as of 31 December of the previous year.

For FY 2025, the threshold is CLP 5,186,253.15.

The new requirements take effect on 1 September 2025; however, taxpayers must begin recording sales under these requirements as of 1 June 2025.