Chile e-Invoicing News and Updates
Every Chile e-invoicing change recorded here: 6 updates, newest first, each cited to its official source. Last change logged 30 September 2026.
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September 2026
Chile
Technical Update
B2B
Courier air waybills may replace dispatch guides for imports
SII Exempt Resolution No. 134 of 2026 lets courier companies registered with Chilean Customs use the courier air waybill instead of a dispatch guide when moving imported goods from customs premises to the recipient, provided they notify the SII and report air waybill data to it each month. It applies from publication of its extract in the Diario Oficial.
Chile
Technical Update
SII adds new validations to electronic tax document reception
SII Exempt Resolution No. 121 of 2026 adds XML schema and business validations to DTE reception, with documents classed as accepted, accepted with objections, or rejected. Issuers must adapt their systems within deadlines the SII will set as the validations are phased in.
July 2026
Chile
Timeline Update
Paper tax documents allowed in ten storm-hit regions
SII Exempt Resolution No. 99 of 2026 lets taxpayers in Atacama, Coquimbo, Valparaíso, the Santiago Metropolitan Region, O'Higgins, Maule, Ñuble, Biobío, La Araucanía and Los Ríos, declared catastrophe zones by Decree No. 113 of 21 July 2026, issue invoices and other tax documents on paper for twelve months from the date of the catastrophe. Taxpayers able to keep issuing electronically may continue to do so.
April 2026
Chile
Timeline Update
B2B
Dispatch guide requirements postponed to 1 November 2026
SII Exempt Resolution No. 52 of 2026 moves the start of the Resolution No. 154 requirements from 1 May to 1 November 2026, including the related penalties. Until 31 October 2026 taxpayers follow the existing rules but may adopt the new requirements early.
December 2025
Chile
Technical Update
B2C
Electronic stamp no longer required on printed boletas
SII Exempt Resolution No. 207 of 2025 makes printing the electronic stamp (timbre electrónico) on the printed copy of an electronic boleta optional from 1 January 2026. The stamp must still be included in the boleta's XML.
November 2025
Chile
Technical Update
B2B
SII sets new rules for invoices and dispatch guides covering goods in transit
SII Exempt Resolution No. 154 of 2025 requires invoices and dispatch guides that cover the transport of goods to show the actual origin and destination, the driver, carrier and vehicle, and the type of transfer. It also creates a Dispatch Guide Register. The rules were set to apply from 1 May 2026.
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United Arab Emirates
Brazil
France
Côte d'Ivoire
Germany
Slovakia
China
Denmark
Spain
Malaysia
Poland
Romania
Argentina
Greece
Sri Lanka
Malawi
Oman
Vietnam
Belgium
Burundi
Republic of the Congo
Croatia
Indonesia
North Macedonia
Mauritius
Costa Rica
Dominican Republic
United Kingdom
Ireland
Italy
Kazakhstan
Luxembourg
Moldova
Niger
Portugal
Russia
Tajikistan
Turkey
Bolivia
Estonia
Fiji
Hungary
India
Iran
Laos
Liberia
Netherlands
New Zealand
Philippines
Puerto Rico
Serbia
Singapore
Sierra Leone
Vanuatu