Chile’s tax authority (SII) has issued Resolution No. 144, introducing new requirements for invoices and e-transport (Dispatch Guides) used to document the transport of physical goods and repealing Resolution No. 154/2025.
The new requirements will still take effect on November 1st, 2026, but the updated rules are now brought together in a single resolution.
Dispatch Guides or invoices used to document the transport of goods must continue to include:
Ø The actual pickup and delivery locations, including the address and municipality.
Ø The driver’s full name and national ID number, and the transport operator’s Chilean tax ID (RUT).
Ø The license plate number of the vehicle and/or trailer or semitrailer.
Ø A description of the goods: quantity, weight/volume, name and unit price. The unit price may be omitted when the goods are not being transported as part of a sale, provided the reason is stated.
A separate dispatch guide is still required for each shipment and vehicle. However, a dispatch guide may cover shipments lasting several days and partial deliveries, subject to certain conditions.
Other changes include a dispatch guide for transport handled by third parties (GDT), provisions allowing it to work across different systems, and additional operational exemptions, with a transition period until May 1st, 2027.
https://www.sii.cl/normativa_legislacion/resoluciones/2026/reso144.pdf
Businesses must also report how they manage their transport operations before January 31, 2027, choosing one of the following categories: in-house transport, outsourced transport, or a special scheme applicable to customs operations and other economic sectors.
