Chile Extends Deadline for Dispatch Guide and E‑Invoice Requirements

The introduction of new regulations for dispatch guidelines and invoices used in the transfer of goods has been postponed by Chile's tax office.

Exempt Resolution No. 52, announced by the Servicio de Impuestos Internos (SII) on April 10, formally delayed the implementation of these new regulations. The new compliance date, which was once anticipated to go into effect sooner, is now November 1, 2026.

Particularly, dispatch guidelines and associated receipts that support the actual physical transfer of items are covered by the update. Companies affected by these regulations now have more time to get ready for compliance.

See Exempt Resolution SII No. 52 for further information.