According to the earlier regulations, this requirement was to enter into force on 1 September 2020. However, in light of the COVID-19 pandemic, this has been changed to:
- 1 January 2021 for electronic taxpayers (i.e. those already issuing electronic documents);
- 1 March 2021 for non-electronic taxpayers.
The timeline change will provide some relief to businesses operating in Chile, a nation hit hard by the current worldwide pandemic.