Chile: Digital Platforms Must File New Annual Report on Users Without Tax Activity Registration

Chile has introduced Sworn Statement Form No. 1966 for digital intermediation platforms. From tax year 2027, platforms must annually report transactions of users who declare that they are not required to complete Start of Activities registration with the tax authority.

Chile’s Tax Authority (SII) has created a new annual reporting obligation for operators of digital intermediation platforms. Under Resolution Ex. SII No. 115 of August 31, 2026, these platforms must file Sworn Statement Form No. 1966 concerning users who have declared that their activities are not subject to the requirement to complete a Start of Activities registration.

The new statement applies from tax year 2027, covering information relating to commercial year 2026 and subsequent years. The first report must therefore contain transaction information from 2026 and must be submitted by March 1, 2027, or the following business day if applicable.

The requirement is particularly relevant to marketplaces and other digital platforms that connect third-party sellers or service providers with customers. It does not introduce a new VAT rate or change how individual retail transactions are documented. Instead, it gives the Tax Authority a separate annual dataset to identify and monitor people and businesses operating through digital platforms while claiming that they do not need to register an economic activity.

The obligation applies to operators of digital intermediation platforms that facilitate transactions between third parties for the acquisition of goods or services.

These platforms must identify users who have told them that their activity is not subject to Start of Activities registration and report information about their transactions. For each relevant person or entity, the platform must provide:

• the number of transactions carried out in each month, and
• the total amount of those transactions.

The obligation originates from Article 68 of the Chilean Tax Code. Law No. 21.713 amended that provision to require specified digital platforms and electronic payment providers to report annually on users who state that they are not required to complete Start of Activities registration. Resolution No. 115 now establishes the dedicated reporting mechanism for digital-platform operators through Form No. 1966.

The exemption from Start of Activities registration is not intended to provide a general alternative for commercial sellers. SII guidance explains that businesses carrying out economic activities on a regular basis generally need to register. Examples of situations where registration may not be required include individuals who only occasionally sell their own used goods and certain activities that are specifically outside the registration requirement.

For platforms, Form No. 1966 therefore creates a record of the commercial activity generated by users relying on such an exception.

The Tax Authority introduced another new annual statement at the same time, but the two reports cover different activities.

Sworn Statement Form No. 1965, established by Resolution Ex. SII No. 113 of August 31, 2026, concerns income earned by Chilean digital content creators and digital-content provider companies through intermediary digital platforms. It must be filed annually by March 29.

Form No. 1966, by contrast, concerns users of digital intermediation platforms who declare that they are not required to complete Start of Activities registration. Its deadline is March 1.

Platforms that could fall within both regimes should therefore maintain the two reporting populations separately. Combining the forms operationally could result in the wrong users, amounts or reporting deadline being applied.

Impact on digital platforms

For marketplace and platform operators, the main practical consequence is additional annual reporting based on data that should already be captured during seller onboarding and transaction processing.

Systems will need to preserve the user’s declared Start of Activities status and connect that information with monthly transaction counts and accumulated transaction values. This may require coordination between onboarding, seller master data, transaction databases and tax-reporting functions.

The reporting obligation also increases the importance of distinguishing between a user who has completed Start of Activities registration and one who has specifically declared that no such registration is legally required.

Late filing or failure to submit Form No. 1966 may be sanctioned under Article 97(1) of the Chilean Tax Code, while incomplete or incorrect information may be sanctioned under Article 109.

What should affected platforms do?

Digital intermediation platforms should identify which users have declared that they are outside the Start of Activities requirement and confirm that their systems can produce monthly transaction counts and total transaction amounts for those users for the entire 2026 commercial year.

They should also separate Form No. 1966 reporting from Form No. 1965 and from the daily information obligations applicable to electronic payment providers.

From a retail and platform-compliance perspective, the most relevant effect is the connection between seller-status information collected during onboarding and transaction data generated throughout the year. Form No. 1966 gives the SII a structured way to compare a user's declared non-commercial or exempt status with their actual activity on the platform, strengthening tax-authority visibility over digital commerce without creating a new transaction-level tax or Fiscal Receipt requirement.

The principal legal source is Resolution Ex. SII No. 115 of August 31, 2026, provided by the Tax Authority (SII). Source

Ivana Picajkić, Medior Legal Consultant at Fiscal Solutions

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