Internal Revenue Service (SII) publishes new e-invoicing schemas and Technical Annex version 2.5

The Chilean Internal Revenue Service (SII) has officially published new XSD schemas for electronic invoicing — both taxable and exempt — along with Technical Annex version 2.5, within the framework of Exempt Resolution No. 154 dated November 5, 2025.

These updates introduce relevant adjustments to the structure of Electronic Tax Documents (DTE) and include specific changes that directly impact companies in the timber sector, in addition to general adjustments that all organizations issuing electronic invoices in the country must consider.

What do these changes imply?

The new technical definitions aim to:

• Update the DTE structure and validations
• Incorporate new information elements
• Improve traceability and fiscal control
• Address specific requirements for the timber sector

This means companies must review their integrations and configurations to ensure their invoicing systems comply with the new schemas before they come into force.

Effective date

To date, the SII has not announced any extensions regarding the implementation of these changes.

Therefore, the new XSD schemas and Technical Annex version 2.5 will become mandatory as of May 1, 2026, according to the original timeline defined by the authority.

Considerations for the timber sector

The additional elements introduced for this sector must be implemented within the same timeframe, meaning starting May 1, 2026, even if some were not explicitly detailed in the initial resolution.

This reinforces the importance of conducting early technical testing and ensuring that issuance processes include the new fields and rules.

Why is it key to prepare now?

Technical changes in e-invoicing typically impact:

• ERP integrations
• Tax validations
• Issuance and reception processes
• Regulatory compliance

Preparing in advance helps avoid document rejections, operational disruptions, and compliance risks.

Get ready for SII changes with confidence

At LLB Solutions, we help you assess the impact of the new specifications, adapt your invoicing solution, and ensure compliance before the deadline.

👉 Talk to our specialists and plan your update on time.

info@llbsolutions.com | Localización Chile