Freight Transport Inspection Chile: New Requirements

The Freight Transport Inspection Chile requirements have been strengthened by the Chilean Internal Revenue Service (SII) through Exempt Resolution No. 91 of 2026, which amends Exempt Resolution No. 110 of 2024. These new regulations establish additional obligations for drivers and freight vehicle owners to ensure tax compliance during the transportation of goods.

The new measures directly impact companies that transport products across the country, making it essential to understand the requirements to avoid penalties, operational delays, and tax risks.

How Do Freight Transport Inspections in Chile Impact Businesses?

Freight transport inspections in Chile require all drivers and owners of vehicles used for transporting goods to enter the designated inspection areas established by the SII. This requirement applies to both roadside inspection checkpoints located outside urban areas and mobile inspections conducted within cities.

This obligation applies regardless of the type of cargo being transported or the purpose of the trip.

Is It Mandatory to Stop if the Vehicle Is Traveling Empty?

Yes. The regulations establish that freight vehicles must enter inspection checkpoints even when they are not carrying any goods.

In these cases, the driver must simply inform the SII officer that the vehicle is traveling without cargo in order to proceed with the inspection process.

Required Documentation During an Inspection

During the inspection, the driver must present the electronic tax documentation supporting the transportation of goods, including:

Electronic delivery notes.
Electronic invoices, when applicable.
Other tax documents authorized under current regulations.

It is important to remember that an electronic delivery note must also be issued when the transportation does not involve a sale, provided that goods are being moved, in accordance with current SII regulations.

What Happens If the Driver Does Not Enter the Inspection Area?

Failure to enter the designated inspection area constitutes a tax violation and may be subject to penalties under Article 109 of the Chilean Tax Code.

In addition to the applicable fine, this violation may result in further inspections and disrupt logistics operations.

Penalties for Transporting Goods Without Documentation

If a vehicle transports goods without the tax documentation required by law, the driver may be penalized under Article 97, No. 17 of the Chilean Tax Code.

Furthermore, the vehicle will not be allowed to continue its journey until the required documentation is presented. If necessary, the SII may request assistance from law enforcement authorities to enforce compliance.

What Happens If the Seller Failed to Issue the Required Document?

If the inspection determines that the obligation to issue the tax document belonged to the seller or service provider (shipper), the violation report will be issued against that responsible party under Article 97, No. 10 of the Chilean Tax Code.

In this case, the driver will not be penalized for transporting goods without documentation if the responsibility lies solely with the issuer.

Consequences of Providing False Information

Providing false information during an inspection is considered a serious offense.

Depending on the circumstances, the penalties established under Articles 97, No. 17 and 97, No. 10 of the Chilean Tax Code may be applied simultaneously, significantly increasing the legal and financial consequences for those responsible.

When Do These New Obligations Take Effect?

The amendments introduced by Exempt Resolution No. 91 of 2026 became effective upon publication of the official notice in Chile’s Official Gazette and are now fully enforceable during SII inspections.

For this reason, companies involved in the transportation, distribution, and commercialization of goods should review their internal processes to ensure that all required tax documentation is properly issued before every shipment.

Complying with Chile’s freight transport inspection requirements not only reduces the risk of penalties but also contributes to more efficient, transparent, and compliant logistics operations.

Complying with Freight Transport Inspection Chile requirements helps businesses reduce tax risks, avoid penalties, and improve logistics compliance.

How Does Microsoft Dynamics 365 Business Central Help?

Companies using Microsoft Dynamics 365 Business Central, together with a specialized fiscal localization solution, can automate the generation of electronic tax documents, manage electronic delivery notes, and ensure compliance with the requirements established by the SII.

At LLB Solutions, we develop fiscal localization solutions for Latin America that help organizations simplify their tax processes and stay up to date with constantly evolving regulatory requirements.

Keep Your Business Ready for Freight Transport Inspections in Chile

Does your company use Microsoft Dynamics 365 Business Central?

At LLB Solutions, we help companies comply with Freight Transport Inspection Chile requirements through a fiscal localization solution for Microsoft Dynamics 365 Business Central.

Request a demo today and discover how our solutions can help strengthen your company’s tax compliance.

info@llbsolutions.com | Chile Localization