Regulatory updates - Chile

The resolution maintains the core transportation information that these documents must contain, including the effective origin and destination of the goods, identification of the driver and carrier, vehicle registration details, and a description of the goods. It also introduces specific rules addressing self-managed and third-party transportation and mechanisms for electronically completing transportation information that is not available when the original document is issued.

The resolution distinguishes between two transportation models: self-managed transportation (Transporte Autogestionado) and third-party transportation (Transporte Tercerizado), while also establishing a special regime for certain activities requiring a guía de despacho for procedures before sectoral authorities.

The new requirements will become mandatory on May 1, 2027. From November 1, 2026, taxpayers that already have the necessary information may begin issuing invoices and delivery notes containing the required fields.

Companies must notify the SII by January 31, 2027 whether they operate under the self-managed or third-party transportation model.

More information can be found in the news of SII official site and Resolution Exempt SII No. 144 of 2026.

Law No. 21,713, published in the Official Gazette on 24 October 2024, implemented changes regarding Value-Added Tax (VAT) among various measures focusing on tax compliance.

The key changes are as follows:

• The law removes the VAT exemption for imported goods under USD 41;
• For sales up to USD 500 of tangible goods located abroad and purchased remotely by the buyer, who is not a VAT taxpayer, the new law considers these items to be located in Chile for tax purposes. Therefore, the transaction is subject to VAT, to ensure tax is applied in cases where individuals import goods for personal use. However, the VAT exemption would apply if the seller or the digital platform has already paid VAT;
• Additionally, imports under USD 500 are exempt from additional customs duties, while goods valued above this threshold will be subject to standard VAT and customs rules.

The amendments mentioned above will take effect 12 months from 24 October 2024 with some provisions, such as the customs duty exemption on imports below USD 500, taking effect already from 1 November 2024.

The Internal Revenue Service of Chile (SII) has modified the minimum amount set required for the issuance of simplified invoices (Sp.: Boletas).

According to Exempt Resolution N°60, the documents affected are simplified invoices for goods and/or services, even for those affected and/or exempted from VAT (IVA), which shall be issued under the new minimum amount, which is 1 CLP, instead of the old 180 CLP (ca. 0,21 EUR).

For those transactions with an amount equal to 0 CLP due to the application of discounts and/or other conditions, the simplified invoice must be issued informing the amount of the discounts applied in the document, in accordance with the provisions of resolutions N ° 74 and N ° 176, and their subsequent modifications as the case may be.

The new requirement entered into force on 1 July 2023.