SII Resolution 154: New Requirements and Penalties for the Transportation of Goods Starting November 2026

Beginning on November 1, 2026, companies in Chile must comply with the new requirements established by Exempt SII Resolution No. 154 for invoices and dispatch guides supporting the transportation of movable tangible goods subject to VAT.

The regulation introduces additional information requirements concerning the origin and destination of the shipment, the driver, the carrier, the vehicle, and the goods being transported. It also establishes new rules regarding the issuance, validity, availability, and traceability of tax documents.

Noncompliance may result in fines, temporary business closure, immobilization of the vehicle, and other consequences, depending on the specific violation.

Companies should therefore use the period before November to review not only how their electronic tax documents are issued but also their master data, logistics processes, and integrations supplying the required information.

When does SII Resolution 154 take effect?

Exempt SII Resolution No. 154 was issued on November 5, 2025, and was originally scheduled to take effect on May 1, 2026.

Subsequently, Exempt SII Resolution No. 52, issued on April 10, 2026, postponed its effective date until November 1, 2026.

Resolution 52 also confirmed that the penalties referenced in section 9 of Resolution 154 will apply to violations identified from that same date.

Until October 31, 2026, taxpayers must continue issuing and using invoices and dispatch guides in accordance with the regulations currently in force. However, they may voluntarily implement the new requirements before November 1 when compatible with the technical formats and instructions published by the SII.

What information must invoices and dispatch guides include?

In addition to existing tax requirements, invoices or dispatch guides supporting the transportation of goods must contain additional information about the transaction.

The main required information includes:

• Address and municipality of the actual point of origin.
• Address and municipality of the actual destination.
• Driver’s full name and national identity card number.
• Carrier’s Chilean Tax ID, or RUT.
• License plate number of the vehicle, trailer, or semi-trailer.
• Clear and precise description of the goods being transported.
• Number of units.
• Weight or volume, as applicable.
• Unit price of the goods.

If the vehicle or trailer license plate is unknown when the document is issued, this must be expressly stated in the document.

For movements of goods that do not constitute a sale, the unit price may be omitted where applicable. However, the reason for the movement must be described clearly. This could include a return, consignment, repair, distribution, or transfer between warehouses belonging to the same taxpayer.

New types of transportation

When a transaction is supported by a dispatch guide, the corresponding type of transportation must be clearly identified.

The resolution distinguishes between:

• Transportation resulting from sales, services, or other transactions treated as sales.
• Goods transported for future sales.
• Consignments.
• Free deliveries.
• Internal transfers.
• Other transfers that do not constitute sales.
• Returns of goods.
• Transportation for export that does not constitute a sale.
• Sales for export.

The selected classification must reflect the actual nature of the transaction. This involves more than adding a field to the document. Sales, inventory, logistics, and invoicing teams must apply consistent criteria when selecting the transportation type.

Rules governing the issuance and validity of dispatch guides

Resolution 154 also establishes specific conditions for using dispatch guides:

• A separate dispatch guide must be issued for each transportation event and vehicle used.
• The same guide cannot support multiple transportation events taking place on different days or using different vehicles.
• If transportation lasts more than one day, the reason and estimated delivery date must be stated.
• For partial deliveries to different recipients, the overall transportation and each individual delivery must be properly documented.
• The date and time stated in the document must match the actual start of the transportation.

If the document does not state that the transportation will take more than one day and does not include an estimated delivery date, the validity of the dispatch guide or invoice will be limited to its date of issuance.

What happens if the transportation information changes?

If the driver, carrier, vehicle, destination, or other required information changes after an invoice or dispatch guide has been issued, the resolution requires a new document containing the updated information.

The new document must reference previously issued documents to maintain traceability throughout the transportation process.

When an invoice has already been issued, it must be amended through the corresponding credit note. For a dispatch guide, the previous document must be recorded as canceled following the applicable procedure.

Companies should define in advance who will identify these changes, who will generate the replacement document, and how the logistics team will be notified before the transportation continues.

Sending and making the document available during transportation

When an invoice or dispatch guide is required, the transportation must be supported by a virtual or printed representation generated digitally and sent to the SII in advance.

The document must be available for presentation during transportation, either on an electronic device or as a printed copy.

When mobile data coverage is unavailable, the person responsible for the transportation may carry a printed representation without prior submission to the SII. However, the electronic tax document must be sent to the SII immediately after the connection is restored.

Companies should therefore evaluate their procedures for routes, warehouses, or locations where connectivity may be limited.

What penalties may apply?

Resolution 154 does not establish a single penalty for every type of noncompliance. The consequences depend on the nature and severity of the violation:

Noncompliance	Applicable provision	Potential consequences
Failure to issue or electronically submit the invoice or dispatch guide when required	Article 97 No. 10	Fine ranging from 50% to 500% of the transaction amount, with a minimum of 2 UTM and a maximum of 40 UTA, as well as closure for up to 20 days
Transporting goods without an invoice or dispatch guide issued in the legally required manner	Article 97 No. 17 or No. 10, as applicable	Fine ranging from 10% to 200% of one UTA and prohibition from continuing the transportation until the corresponding document is presented
Issuing an invoice or dispatch guide that does not meet the requirements of Resolution 154	Article 109	Fine ranging from 1% to 100% of one UTA, or up to three times the amount of tax evaded when the violation results in tax evasion
Preparing, selling, or providing false dispatch guides	Article 97 No. 4	Criminal penalties and a fine of up to 40 UTA, without prejudice to other applicable consequences

The specific penalty must be evaluated based on the facts, conduct, and circumstances of each case. Not every documentary error automatically results in the maximum penalty.

What should your company review before November 1?

To prepare for the effective date, companies should review the following areas:

1. Master data

Confirm that information concerning drivers, carriers, vehicles, addresses, municipalities, products, weights, and units of measure is available and current.

2. Document issuance

Verify that invoices and dispatch guides can include the additional information required by the SII.

3. Logistics processes

Define how transportation types will be selected and how extended, partial, internal, return, or export movements will be documented.

4. Changes after issuance

Establish a procedure for canceling, correcting, and referencing documents when transportation conditions change.

5. Integrations

Confirm that the required information flows correctly between Business Central, logistics systems, and the electronic invoicing provider.

6. End-to-end testing

Test the different operational scenarios in a sandbox environment before implementing the changes in production.

7. Document availability during transportation

Ensure that the driver can present a virtual or printed representation of the document during an inspection.

8. Employee training

Inform sales, warehouse, dispatch, transportation, accounting, and support teams about their responsibilities under the new requirements.

How does this change relate to Microsoft Dynamics 365 Business Central?

Companies using Microsoft Dynamics 365 Business Central should review how the new information required for invoices and dispatch guides is captured, validated, and transferred.

This assessment should cover the complete process, from the sales order, inventory, and shipment preparation to DTE generation and submission to the electronic invoicing provider or the SII, depending on the company’s technical architecture.

The LLB Solutions Chile Localization supports the management of tax processes and electronic tax documents from Business Central. When regulatory changes such as Resolution 154 are introduced, companies must evaluate their existing configuration, the scope of the installed localization, and the integrations involved in each transaction.

Adjustments involving external logistics systems, transportation processes, automatic data capture, or customer-specific developments must be assessed according to each customer’s scenario and should not be assumed to be automatically included in the localization.

Prepare before the effective date

Resolution 154 affects more than the format of a dispatch guide. It also requires coordination among the teams that generate, complete, transmit, and use the information throughout the transportation process.

Waiting until the last minute may leave little time to correct incomplete master data, dependencies on other systems, or operational scenarios that were not previously considered.

If your company uses Microsoft Dynamics 365 Business Central in Chile, LLB Solutions can help you evaluate how these new requirements relate to your environment, tax localization, and electronic invoicing process.

Contact us to learn more about our Chile Localization for Microsoft Dynamics 365 Business Central.

This article is provided for informational purposes and is based on the regulations available as of its publication date. It does not constitute legal or tax advice. The application of these obligations and penalties should be evaluated according to each taxpayer’s circumstances and the official instructions issued by Chile’s Internal Revenue Service.