The Tax authority in Chile (SII) published Resolución Exenta N° 66 requiring taxpayers performing purchasing and sales of foreign currency to follow the technical instructions on how to register these operations in their DTE’s issued for these operations.
The resolution includes in its annex the rules that must be implemented by taxpayers carrying out these operations from 1 December 2022.
You can find the resolution and its “instructivo técnico” at the following link: https://www.sii.cl/normativa_legislacion/resoluciones/2022/reso66.pdf