- Chile’s SII issued Resolution Ex. SII No. 144/2026, which consolidates and updates the rules for invoices and dispatch guides used to support the movement of tangible movable goods, repealing Resolution No. 154/2025.
- The new rules require more detailed shipment information in tax documents, including actual origin and destination, driver and carrier identification, vehicle plate, and cargo description, to improve traceability and tax compliance.
- The resolution distinguishes between self-managed transport and outsourced transport, and includes a special regime for dispatch guides needed for procedures before sector regulators.
- It allows later electronic supplementation of missing shipment data when it is unavailable at issuance, especially in cases involving third-party transport or multiple operators.
- Taxpayers already able to report the required data must apply the new rules from November 1, 2026; those needing system changes have until May 1, 2027 to implement them.
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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