SII Resolution No. 154 establishes new and more stringent requirements for electronic delivery notes and the invoices associated with the transportation of goods, with the aim of enhancing logistics traceability and strengthening tax oversight.
As of May 1, 2026, detailed information regarding each transport operation will be required, along with the implementation of the Electronic Delivery Notes Registry.
These changes will require companies to adjust their processes, systems, and internal coordination to ensure that the information accurately reflects actual operations, thereby ensuring compliance and mitigating the risk of penalties.
| Date | Time | Duration |
|---|---|---|
| April 14, 2026 | 2:00 pm Chile time | 45 minutes |