Chile's Internal Revenue Service (SII) has published Resolution No. 44 of 7 April 2025, which establishes new invoice requirements for sales of goods to persons that are not VAT taxpayers where the transaction (sales) amount exceeds 135 UF. In such cases, the seller must issue an invoice containing certain information on the buyer, including their full name, tax ID number (RUT), and payment method, in addition to clearly describing the goods invoiced. Sellers that are an issuer of electronic invoices must also register the additional data in specific fields enabled for such purposes as established in the annex attached to...