Modification of Effective Date for New Invoice and Dispatch Guide Requirements for Goods Transport

The Internal Revenue Service (SII) had established new requirements for invoices and dispatch guides related to the transport of goods, effective May 1, 2026, via Resolution Ex. SII No. 154 of 2025.
These requirements include additional documentation and operational standards, such as identifying the origin and destination of goods, and details about the driver, transporter, and vehicle.
Implementation of these requirements demands technological and operational adjustments from taxpayers, system providers, and the SII itself.
Due to the complexity and impact on various stakeholders, the SII has initiated intensive training and communication efforts.
The SII has decided to modify (postpone) the effective date of these obligations to ensure proper implementation and legal certainty for taxpayers.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.