Chile: Obligation to issue tax receipts for all transactions, regardless of amount

The minimum amount for which taxpayers must issue tax receipts was reduced from $180 to $1.

The minimum amount for which taxpayers must issue tax receipts was reduced from $180 to $1

The minimum amount for which taxpayers must issue tax receipts was reduced from $180 to $1—effective 1 July 2023.

Taxpayers thus must issue tax receipts for all transactions subject to or exempt from value added tax (VAT), regardless of their amount. For transactions with an amount of $0, as a result of the application of discounts or some other condition of sale or provision of service, the tax receipt must be issued informing the amount of the discount applied.

Read a June 2023 report (Spanish and English) [PDF 1.3 MB] prepared by the KPMG member firm in Chile

Other tax-related topics discussed in this report include:

  • Merger of company that indirectly holds assets in Chile
  • Test receipts do not constitutes sales subject to VAT
  • Application of VAT to receipt of property by society of professionals as payment for services
  • Interest derived form mutual credit operation between related parties
  • Calculation of savings incentive for companies with annual gross income less than 100,000 UF
  • Extension of the payment date of a loan executed after 1 March 2020 and application of the 4% additional tax rate to interest
  • Taxation of the sale of non-fungible tokens (NFTs)
  • Establishing a permanent establishment in accordance with an income tax treaty and domestic law
  • Credit established in the Austral Law


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.