Chile Postpones Requirements for Dispatch Guides and E-Invoices

• The Chilean tax authority (SII) has officially postponed the mandatory compliance deadline for new electronic invoice and dispatch guide requirements.
• Through Exempt Resolution No. 52, published on April 10, businesses now have until November 1, 2026, to adapt to these upcoming rules.
• The delay specifically applies to the supplementary documentation required to validate the physical transfer of goods, encompassing dispatch guides and their associated electronic invoices.

Source Comarch

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Chile Delays New Dispatch and Invoice Regulations Until November 2026

• Chile’s tax office has postponed new regulations for dispatch guidelines and invoices related to goods transfer.
• Exempt Resolution No. 52, announced by the Servicio de Impuestos Internos (SII) on April 10, formalized the delay.
• The new compliance date is now November 1, 2026.
• The regulations affect dispatch guidelines and receipts supporting the physical transfer of items, giving companies more time to prepare.

Source: fiscal-requirements.com

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Briefing document & Podcast: Chile E-Invoicing and Electronic Receipts Regulations – VATupdate

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