On November 2, 2021, the Taxpayer Assistance Subdirectorate issued Resolution Ex. SII No. 123, establishing requirements to issue waybills and invoices for the taxpayers indicated.
1. Regulatory background
Invoices and waybills must comply with the requirements established in Paragraph 2 of Title IV of the Sales and Services Tax Law and with the provisions of Title XIII of Treasury D. S. No. 55 of 1977, Regulations of the Sales and Services Tax Law.
According to the first paragraph of Article 54 of the LIVS, invoices, purchase invoices, waybills, sales and services bills, liquidation, invoices, and notes of debit and credit to be issued by taxpayers, shall consist exclusively of electronic documents issued under the law, without prejudice to the relevant legal exceptions.
2. Mandatory information of the waybills and invoices
The following information is provided as mandatory information to be included in the waybills and invoices issued by taxpayers performing forestry activities to obtain and/or market wood in its primary state, whether the referred tax documents are issued for sale and/or transportation:
- Georeference in Decimal Degrees (DD) format.
- ROL Avaluation Property of origin: Commune, block, property.
- Management Plan Resolution Number. This identification data corresponds to the number of the CONAF (Corporación Nacional Forestal – National Forestry Corporation) resolution that authorizes the plan.
Wood products in their primary state without prejudice to others that may exist are understood to be pulpable and/or sawable logs.
In addition, the product detail section of the electronic tax document must identify whether the “species” is native or exotic, its common, or scientific name.
4. Issuers of electronic tax documents
Taxpayers issuing electronic tax documents must register the new references in the “Type of Reference Document” field under the Electronic Tax Document Format published in Online Services / Electronic Invoice / Market Invoicing System / More Information / Technical Instructions / Description of electronic document format, available on the Internal Revenue Service website, www.sii.cl.
The Resolution is effective as of December 1, 2021.