The controversy and confusion is settled: the Internal Tax Service (SII) He published a new resolution that establishes that the trade must issue the consumer “the print or virtual representation of the emitted electronic ballot.”
This after a previous demand where, although the agency indicated that both ballot delivery modes were valid, companies and experts affirmed that what was forced to deliver was the physical representation of it.
According to criticism, this would lead to greater costs, especially for SMEs and small businesses, could affect their digitalization processes, among other aspects.
Now, Resolution No. 53 of the SII establishes that:
In the case of receiving payments with cash or bank transfer, they must deliver to the
Final consumer The print or virtual representation of the electronic ballot issued.
– Internal Tax Service (SII)
-On the other hand, to receive payments with debit cards, credit, prepaid or other electronic payment means, “The printed or virtual representation of the electronic ballot issued or proof of electronic payment, depending on its document issuance model” must be delivered to the final consumer. “
SII adjusts controversy regulations of tickets in Commerce
According to the SII, the virtual representation is understood as “the provision of the final consumer of the electronic ballot issued and/or the voucher of electronic payment through some means available for it.”
As a list, the systems of “Email, SMS message, instant messaging applications, Photography, close field communication (NFC), QR codes, or any other means available in the future that meets similar characteristics ”.
In turn, the taxpayer or commerce, in case of giving the ballot or proof of payment in a virtual manner, must have a technological means to visualize such documents, in case it is required by a SII inspector.
This visualization may be through “the same emission device or through an available technological medium, such as cell phones, websites, applications, electronic folders, among others.”
However, the agency indicates that It will be the responsibility of consumers to “demand the print or virtual representation” of the ballot or voucher.
