Regulatory updates - Chile

Objective of the Resolution 

Exempt Resolution No. 52 seeks to postpone the effective date of the additional requirements applicable to invoices and delivery notes covering the transfer of movable corporal goods, which were originally introduced by Exempt Resolution SII No. 154 of 2025. 

Overview of the Postponed Requirements 

The requirements being delayed include new obligations for tax documents, among them the identification of the origin and intended destination of the transfer, the individualization of the driver, carrier, and vehicle involved, as well as updated rules governing the validity and registration of delivery notes. 

New Mandatory Compliance Date 

The provisions established under Exempt Resolution No. 154 will become mandatory as of November 1, 2026, replacing the original enforcement date of May 1, 2026. 

Applicable Regulations During the Transition Period 

Through October 31, 2026, taxpayers are required to continue issuing their invoices and delivery notes in accordance with the regulations currently in force, specifically Paragraph 2 of Title IV of the LIVS and Article 70 of the LIVS Regulations. 

Voluntary Early Adoption 

Taxpayers who wish to adopt the new requirements ahead of November 1, 2026, deadline may do so, as long as their implementation is consistent with the formats and technical instructions published by the SII. 

The Internal Revenue Service (Servicio de Impuestos Internos, SII) of Chile has published new XSD schemes for taxable and exempt e-invoices. These modifications to the Electronic Tax Document (Documento Tributario Electrónico, DTE) structure are linked to Exempt Resolution SII No. 154 of 2025, establishing updated XML requirements for electronic invoices and dispatch guides.

What are the key changes to the XML structure of DTEs?

1. Transport documentation updates:

• New PatentCart element (PatenteCarro): an optional field to identify the license plate of the car or trailer;
• Patent (Patente) field is now mandatory: required for electronic dispatch guides. According to the technical annex version 2.5, when patent data is unknown, this must be explicitly stated in the document as specified in Resolution Ex. No. 154, 2025; and
• Addition of optional new transport timing elements, such as transport departure date, time, and arrival date.

2. Mandatory elements for dispatch guides:

• RUTTrans (carrier's tax ID number (Rol Único Tributario, RUT);
• RUTChofer (driver's tax ID number RUT);
• NameDriver (driver's name); and
• DirDest (destination address).

3. Timber sector-specific changes

For the timber sector, new elements have been added to record destination property information, work execution notices, and geographical coordinates. The new elements include:

• ComunaRolDestino- (used to destination of the property roll);
• MnzRolDestino (block of destination property roll);
• PrdRolDestino (property number of source property roll);
• AvisoEjecucionFaena (Notice of Work Execution);
• LatitudDestinoMadera and LongitudDestinoMadera (used to record destination latitude and target length); and
• Modified descriptions for the fields: LatitudOrigenMadera and LongitudOrigenMadera.

When will these changes apply?

These changes become mandatory on May 1, 2026.

The New XSD file can be found here, and the technical annex v.5 can be found here (in Spanish).  

• *What do the new requirements entail?**

The resolution requires detailed information in these documents, including transport origin/destination, driver identification, vehicle details, and precise goods descriptions. Each transfer will require a unique electronic dispatch guide transmitted to SII before transport begins.

• *When does this Resolution become effective?**

This Resolution enters into force on May 1, 2026. From this date until SII establishes a mandatory start date for the new registry, electronic tax document issuers that operate with their own or third-party billing systems must record valid and cancelled electronic dispatch guides in the electronic dispatch guidebook (Libro de Guías de Despacho Electrónica) available on the SII website.

• *Are the technical specifications available?**

The SII has not yet issued the updated technical annex or XSD schemas for these changes.

• *What are the penalties?**

Non-compliance will be sanctioned under Article 97 No. 10 of the Tax Code, including significant fines and possible closure measures.

For more details, see Exempt Resolution SII No. 154 (_in Spanish_).