sii resolution 154 extension: new deadline and key preparation

The sii resolution 154 extension extends the implementation deadline for new requirements established by the Chilean Internal Revenue Service (SII). The sii resolution 154 extension gives companies more time to adapt their systems, processes, and logistics controls before mandatory compliance in November 2026.

Exempt Resolution No. 154 of 2025 introduced new requirements for invoices and dispatch guides related to goods transportation, including detailed information on origin, destination, carrier, driver, and vehicle.

These obligations were originally scheduled to take effect on May 1, 2026; however, they were postponed through Resolution No. 52, extending mandatory compliance until November 1, 2026.

sii resolution 154 extension and its new compliance deadline

The new provision extends the timeframe to make the necessary technological, operational, and control adjustments required to comply with the regulation.

The Chilean Internal Revenue Service (SII) also allows voluntary adoption before November 2026, provided that systems comply with the published technical standards. You can consult the official details here:
https://www.sii.cl

In this context, the prorroga resolucion sii 154 does not remove the requirements; it only extends the preparation period.

What does not change under the new deadline

Although the deadline has been extended, the core of the regulation remains unchanged: transport information must be complete, verifiable, and traceable.

Under the prorroga resolucion sii 154, it is still mandatory to ensure the correct capture of data such as:

Origin and destination of the shipment
Identification of the carrier and driver
Vehicle information
Accurate recording of shipping dates and conditions

This approach impacts not only tax documentation but also the entire logistics operation.

Why you should not leave preparation until the end

The extension should not be seen as a pause, but rather as an opportunity to implement gradual improvements.

In practice, the prorroga resolucion sii 154 requires companies to review how information flows across their organization. For example, if an ERP system does not properly capture transport data at the time of issuance, it is not enough to adjust a single field; processes, responsibilities, and validations must also be reviewed.

For more regulatory information, you can visit:
https://www.sii.cl/dte

What to review during this transition period

To make the most of this time strategically, companies should evaluate four key areas:

Shipment data: origin, destination, driver, carrier, and vehicle
Internal responsibilities: who captures, validates, and corrects information
Systems and integrations: ERP, TMS, and logistics platforms
Operational management: post-issuance document changes

The prorroga resolucion sii 154 should be seen as a window to strengthen traceability and operational efficiency before mandatory compliance.

The extension until November 2026 does not reduce the complexity of the regulation; instead, it provides more time to adapt in an organized way.

Those who take advantage of this period will be able to reach the compliance deadline with stronger processes, fewer operational errors, and greater control over logistics information.

Prepare before the regulation becomes mandatory

Review your invoicing and logistics processes today and ensure compliance with SII Resolution 154 before November 2026.

info@llbsolutions.com | Chile Localization