On 4 September 2026, the Chilean Internal Revenue Service (SII) published Exempt Resolution No. 121 implementing new validation requirements for electronic tax document files used in e-invoicing processes. The measure aims to strengthen the integrity of electronic invoicing by enforcing stricter technical controls on XML file structures, digital signatures, and data schemas. The resolution takes effect immediately and applies to all taxpayers issuing electronic tax documents under the SII’s mandatory e-invoicing regime.
Key Takeaways
- Enhanced XML Validation: The SII now requires additional schema validations for electronic invoice XML files, including mandatory fields for transaction timestamps, buyer identification, and tax breakdowns.
- Digital Signature Verification: New rules enforce real-time verification of advanced electronic signatures (FEA) to prevent document tampering and ensure non-repudiation.
- Immediate Compliance Required: Taxpayers must update their invoicing systems to meet the new validation criteria; non-compliant documents will be rejected by the SII’s reception platform, potentially disrupting VAT credit claims.
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