Chile’s tax authorities clarified that expenses supported by invoices from foreign suppliers remain deductible for First Category Income Tax if they are necessary to generate taxable income, even when not included in the Electronic Sales and Purchase Ledger (RCV).
Chile’s tax authority (SII) has issued Ruling No. 2271-2025 on 5 November 2025 on its website, clarifying that expenses backed by invoices issued by foreign suppliers remain deductible for First Category Income Tax purposes, as long as they are necessary for generating taxable income, even if they are not recorded in the Electronic Sales and Purchase Ledger (RCV).
This follows a company providing international courier services inquiring whether foreign invoices for transportation services should be recorded directly as a cost of sales when paid or provisioned monthly, since they can no longer be entered in the monthly purchase and sales register (RCV).
The SII recalled that the RCV is a system that automatically reflects information contained in tax documents (whether electronic or in non-electronic format). In this context, SII clarified that international invoices cannot be entered into the RCV because they are not recognised as tax documents under Chilean VAT rules, but this does not prevent the related expenses from being deducted for income tax purposes.
Additionally, the SII does not issue rules on how such documents must be recorded in accounting; however, the expenses may be deducted under Article 31 of the Income Tax Law as long as they are necessary for generating income, relate to the business activity, are not deducted under Article 30, and are adequately supported.
