SII Extends New Requirements for Electronic Invoicing and Delivery Guides in Chile: What Your Company Needs to Know in 2026

Chile’s Internal Revenue Service (SII) has issued Resolution No. 52 (2026), which modifies the effective date of the new requirements established in Resolution No. 154/2025, related to electronic invoicing and delivery guides.

This update is critical for companies operating in Chile and managing logistics and tax processes, as it provides additional time to adapt to the new requirements.

What changes with this new SII resolution?

The main objective of this resolution is to postpone the mandatory enforcement of new tax requirements related to:

Electronic invoices
Delivery guides
Transportation of tangible goods

This gives companies more time to prepare their systems and processes without the immediate risk of non-compliance.

Postponed new requirements

The deferred provisions include additional mandatory information in tax documents, such as:

Identification of the actual origin and destination of goods
Details of the driver, carrier, and vehicle
New rules regarding the validity and registration of delivery guides

These changes aim to improve traceability, tax control, and transparency in logistics operations.

New mandatory compliance date

November 1, 2026

From this date onward, all companies must fully comply with the new requirements defined by the SII.

Can these changes be implemented earlier?

Yes. The SII allows voluntary early adoption, provided that official technical specifications are met.

Additionally, testing and certification environments are already available, enabling companies to begin their adaptation process now.

Risks of non-compliance

Failure to comply with these obligations may result in significant penalties under the Chilean Tax Code:

Failure to issue documents: fines of up to 500% of the transaction amount + business closure
Transporting goods without documentation: fines, seizure of goods and vehicles
False documentation: severe financial penalties and even imprisonment
Formal non-compliance: additional fines

Delaying preparation can directly impact your company’s operations and reputation.

How to prepare for these changes?

This extension represents a strategic opportunity to:

Assess the current state of your ERP system
Adjust accounting and logistics processes
Implement technology solutions that ensure compliance

Ensure tax compliance with LLB Solutions

At LLB Solutions, we help companies across Latin America adapt to regulatory changes through solutions integrated with Dynamics 365 Business Central.

Our localization for Chile enables you to:

Comply with SII regulations
Automate electronic invoicing and delivery guides
Reduce risks and operational errors

Is your company ready for these changes?

info@llbsolutions.com | Chile Localization

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