In recent weeks it was known that starting in March 2025, a restriction on the issuance of invoices in supermarkets and restaurants.
From the Internal Revenue Service (SII) They assure that this practice has become a channel for tax evasion, since the VAT refund benefit is being used inappropriately by some taxpayers.
However, since IBS They assured that some people will be able to continue asking and demanding their invoices starting in March 2025. Details below.
Who will be able to issue invoices?
From March 1, only issue invoices for transactions that involve goods or services directly related to the buyer’s line of business or economic activity.
In this way, whoever requests a bill You must present your electronic RUT card, which certifies your authorization and registration to carry and use this tax tool.
It may also happen that the user has to present the identity card and indicate the reason for consumption, which must be explicitly detailed in the bill.
“The company has to say: ‘Look, if I don’t buy these things, there is going to be such a problem in the company, and the company is not going to do well.’ So, it is the company that has to explain why, and if it is reasonable, there will be no problems,” said Javier Etcheberry, director of the IBS.
What will happen to supermarkets?
In the case of supermarkets, they must implement internal control procedures to guarantee that only invoices when the requirements are met. In addition, establishments will be responsible for informing their customers about these restrictions.
Will there be fines for those who do not follow the rules?
Yes, the fines will be the equivalent of between 50% and 500% of the amount of the operation, with a maximum of 40 UTA, that is, more than 32 million pesos. They could also face closure for up to 20 days.
