On 27 October 2026, the SII issued Resolution Exenta No. 149, modifying Resolution Exenta No. 143 of 24 September 2009, which authorized the operation of an electronic intermediation system for the sale of snacks (colaciones). The amendment updates the technical and operational conditions of the platform, reflecting changes in electronic invoicing standards and the evolution of digital marketplaces for food products. The resolution ensures that the intermediation system remains compliant with current e-invoicing regulations and consumer protection requirements.
Key Takeaways
- Platform Modernization: Updates the 2009 authorization to align with current electronic invoicing (factura electrónica) and dispatch guide requirements.
- Scope Clarification: Defines the types of snack products and transaction flows covered by the intermediation system.
- Compliance Assurance: Requires the platform operator to implement SII-certified electronic document issuance and real-time validation.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement