Chile

Electronic Invoicing in Chile: What Changes with the New SII Technical Annex 2.5 and How to Prepare

Posted on by llbsadmin
blog chile
27
Feb

The Servicio de Impuestos Internos (SII) has introduced significant updates to the XSD schemas and Technical Annex version 2.5, impacting the XML structure of Electronic Tax Documents (DTE), particularly invoices and delivery guides.

These changes aim to strengthen logistics traceability, improve tax control, and standardize information in specific sectors such as transportation and forestry.

Overview: Why is this update important?

Beyond a technical adjustment, this version introduces new fields and requires reinforcing key data related to goods transportation.

For companies, this means reviewing integrations, issuance processes, and validations ahead of the mandatory compliance date.

Key XML updates related to transportation

The update introduces new data elements and redefines the mandatory status of others to improve shipment tracking.

Relevant new elements

  • Trailer or semi-trailer license plate (PatenteCarro): optional, up to 8 characters, relevant when the shipment is arranged by the issuer.
  • Departure date (FchSalida) and departure time (HraSalida): enable precise recording of when the shipment begins.
  • Arrival date (FchLlegada): intended to strengthen logistics traceability.

Changes in mandatory fields

  • The vehicle license plate becomes mandatory in delivery guides.
  • Transporter, driver, and destination address data remain mandatory for documents supporting the movement of goods.

In all cases, if the information is not available, it must be explicitly stated in the document according to the current resolution.

New fields for forestry sector operations

For operations involving timber, the SII expands the required information with property and geolocation data:

  • Identification of the destination property record (district, block, and property number).
  • Logging of the work execution notice.
  • Geographic coordinates of origin and destination.

This seeks to provide greater control over resource traceability and transportation.

What this means for companies

With this version, organizations will need to:

  • Update invoicing and ERP systems to support the new XML nodes.
  • Review logistics operations and data capture processes.
  • Validate graphical document representations.
  • Perform testing before the deadline.

Key date

Mandatory compliance: May 1, 2026

From that date onward, DTE must comply with the new structure to be considered validly issued.

Conclusion

Technical Annex 2.5 reinforces the role of electronic invoicing as a control and traceability tool, particularly for transportation-related operations and regulated sectors.

Preparing in advance will help avoid rejections, operational disruptions, and compliance risks.

Need support to adapt to these changes?

At LLB Solutions, we help companies update their electronic invoicing processes, validate integrations, and ensure regulatory compliance across Latin America.

Contact us to assess the impact on your operations and plan your update on time.

info@llbsolutions.com | Localización Chile

 

llbsadmin