Chile’s tax authority has delayed the implementation of new requirements for dispatch guides and invoices used in the transfer of goods.
On April 10, the Servicio de Impuestos Internos (SII) published Exempt Resolution No. 52, officially postponing the effective date of these additional requirements. Originally expected to take effect earlier, the new compliance deadline is now November 1, 2026.
The update applies specifically to documentation supporting the physical transfer of goods, including dispatch guides and related receipts. Businesses impacted by these requirements now have additional time to prepare for compliance.
For more details, refer to Exempt Resolution SII No. 52.
