The Internal Revenue Service of Chile (SII) has modified the minimum amount set required for the issuance of simplified invoices (Sp.: Boletas).
According to Exempt Resolution N°60, the documents affected are simplified invoices for goods and/or services, even for those affected and/or exempted from VAT (IVA), which shall be issued under the new minimum amount, which is 1 CLP, instead of the old 180 CLP (ca. 0,21 EUR).
For those transactions with an amount equal to 0 CLP due to…