On 31 August 2026, Exempt Resolution No. 111 authorized specific taxpayers to issue a single daily electronic sales and services ticket (boleta electrónica) consolidating all transactions for that day, under defined conditions. This simplification targets high-volume retailers (e.g., supermarkets, pharmacies) to reduce the operational burden of issuing individual tickets for each sale.
Key Takeaways
- Eligibility Criteria: Taxpayers must meet volume thresholds, use certified POS systems, and obtain prior SII authorization.
- Reporting Requirements: The daily consolidated ticket must include detailed transaction logs accessible for SII audit.
- VAT Implications: Daily consolidation does not alter VAT liability timing; output tax is still due on the transaction date.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement