CHILE: Tax Authority Establishes New Requirements for Invoices and Electronic Transport Documents Covering the Transfer of Movable Tangible Goods

Resolution 154 establishes additional requirements for invoices and dispatch guides (e- transport documents) that cover the transfer of movable tangible property subject to VAT, in order to improve traceability and tax control starting May 1st, 2026.

 New requirements:

1. Origin and destination information

2. Transport identification

3. Description of goods

4. Classification of the transfer

The resolution also establishes rules for use for different types of transfer (more than one day, in installments, etc.), penalties and the creation of a Register of Dispatch Guides.