Chile: Requirements for Invoices and Dispatch Notes for Goods Transport

• The SII issued a new resolution setting requirements for invoices and dispatch guides used to support the transport of movable tangible goods.
• The rules apply to VAT taxpayers and confirm that invoices must be issued at the time of actual or symbolic delivery, including for exempt sales/services and for transfers that are not sales; if not issued then, a dispatch guide must be delivered to the buyer at that time.
• During transport of VAT-taxable goods in cargo vehicles, the relevant dispatch guide, invoice, or receipt must be shown if requested by the SII.
• The documents must comply with the formal requirements in the VAT Law and its regulations.
• Resolution Ex. SII No. 154 of 2025 is revoked.

Source: sii.cl

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.

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