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Transportation in Chile is subject to new requirements under Exempt Resolution No. 144 of 2026, issued by Chile’s Internal Revenue Service (Servicio de Impuestos Internos, or SII). The regulation establishes new rules for invoices and delivery notes used to document the transportation of goods, replacing Exempt Resolution No. 154 of 2025.
The new provisions take effect on November 1, 2026. Key changes include the introduction of the Third-Party Delivery Note (Guía de Despacho Tercerizada, or GDT), new transportation types, mechanisms for completing missing information, and the requirement to report the transportation operating model to the SII.
For businesses using business management systems, understanding these changes is essential to reviewing electronic tax document issuance processes and preparing for the new requirements.
New Rules for Transportation in Chile
Exempt Resolution No. 144 of 2026 consolidates the requirements for documenting the transportation of goods and introduces specific provisions for outsourced transportation operations.
The resolution maintains four main categories of information that must be included in invoices or delivery notes documenting the transportation of goods:
- Origin and destination: The address and municipality corresponding to the movement of the goods.
- Transportation information: The driver’s full name and national identity card number, along with the carrier’s RUT (Chilean tax identification number).
- Vehicle identification: The vehicle’s license plate and, when applicable, the plate of the trailer or semi-trailer.
- Description of goods: Quantity, weight or volume, description, and unit price. The unit price may be omitted for transportation that does not involve a sale, provided the reason is stated.
Electronic document issuers must record this information in the corresponding fields of the Electronic Tax Document (DTE) format.
Key Changes Introduced by Exempt Resolution No. 144 of 2026
1. Introduction of the Third-Party Delivery Note (GDT)
The regulation introduces a mechanism that allows the intermediary company or carrier to complete information that was unavailable when the original document was issued.
The GDT must reference the original invoice or delivery note and include the missing transportation details.
2. New Transportation Types
Codes 10, 11, and 12 are added to the transportation indicator catalog (IndTraslado):
- 10: Third-party transportation.
- 11: Extended transportation involving a sale.
- 12: Extended transportation not involving a sale.
These changes require particular attention in systems that validate and generate electronic tax documents.
3. Missing Information at the Time of Issuance
When certain details about the driver, carrier, vehicle, or departure date are unknown at the time of issuance, the resolution provides for the use of the values “Deferred” (Diferido) or “No Data” (Sin Dato), as applicable. The information must subsequently be completed using the mechanisms established by the regulation.
However, some technical implementation details still depend on further instructions and updates to be published by the SII.
4. New Rules for Extended Transportation
Extended transportation must be identified using the corresponding codes, and the estimated arrival date must be clearly stated.
5. Reporting the Transportation Operating Model
Taxpayers must inform the SII whether they operate under a self-managed transportation model, a third-party transportation model, or a special regime. The resolution establishes that the declared model must remain in place for at least six months.
How Do These Changes Affect Businesses Using Management Systems?
The changes related to the transportation of goods in Chile may require businesses to review their logistics and tax processes, particularly when invoice and delivery note issuance is integrated with a business management system.
Businesses should evaluate, among other aspects:
- Whether the new transportation codes are available in their systems.
- How driver, carrier, and vehicle information is validated.
- How supplementary documents are issued and referenced.
- How extended transportation is handled.
- Integration with the electronic mechanisms established by the SII.
- Updates to formats and technical validations once official specifications are published.
For companies using Microsoft Dynamics 365 Business Central, it is advisable to review how delivery notes and electronic tax documents are currently managed and confirm with their localization provider what adjustments may be required to meet the new requirements.
Preparing in advance can help identify operational gaps, organize testing, and reduce the risk of disruptions to shipping and dispatch processes.
When Do the Changes Take Effect?
The main obligations established by Exempt Resolution No. 144 of 2026 take effect on November 1, 2026.
The resolution allows businesses until May 1, 2027, to implement the Third-Party Delivery Note (GDT) and the Third-Party Transportation Annex (Anexo de Transporte Tercerizado, or ATT). During the transitional period, businesses must follow the SII’s requirements for documenting transportation and completing missing information.
It is important to monitor official announcements, as certain technical aspects, including updates to the XSD schema and the ATT technical manual, require further information from the tax authority.
You can consult the provisions on the official website of Chile’s Internal Revenue Service (SII).
What Should Businesses and Business Central Partners Do?
In response to the new requirements for the transportation of goods in Chile, we recommend reviewing current dispatch processes, identifying information that may be unavailable when documents are issued, and validating how supplementary documents will be managed.
For partners implementing Microsoft Dynamics 365 Business Central, it is also important to confirm the scope of updates to the Chilean localization, the validations currently available, and any adjustments that may be required when the SII publishes additional technical specifications.
The resolution establishes tax and operational obligations. How these requirements are addressed within the system will depend on the available functionality and applicable updates.
At LLB Solutions, we help you assess localization requirements for Microsoft Dynamics 365 Business Central.
Need to understand how Chile’s tax changes could affect your projects? Contact us to discuss the needs of your business or your customers.
info@llbsolutions.com | Chile Localization