Chile

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 […]

On 2 September 2026, the SII issued Exempt Resolution No. 117 declaring the termination of business activities (término de giro) for taxpayers identified as having 36 or more consecutive tax periods without operations, pursuant to the final paragraph of Article 69 of the Chilean Tax Code. This administrative action automatically cancels the taxpayer’s tax registration

On 1 September 2026, Chile’s Internal Revenue Service (SII) announced the creation of a new sworn statement, DJ N°1965, which must be filed by individuals and companies that produce digital content and have domicile or residence in Chile. This obligation takes effect starting with the 2027 Income Tax Return (Operación Renta 2027). The measure aims

As of 1 September 2026, the SII reported that more than 104,000 individuals have regularized overdue installments of the Solidarity Loans granted in 2020 and 2021, amounting to a total collection of 23.23 billion Chilean pesos. These loans were part of the government’s pandemic relief measures, administered through the tax system. The regularization effort follows

On 31 August 2026, Exempt Resolution No. 115 established the obligation to file Annual Sworn Statement No. 1966 for persons or entities that declared their activity is not subject to the obligation to register for tax activities under Article 68, paragraph 12 of the Tax Code. The resolution revokes specific clauses of Resolutions No. 99

On 31 August 2026, the SII issued Exempt Resolution No. 114 instructing the procedure for issuing donation certificates under Title VIII bis of Decree Law No. 3,063 (1979), managed through the Technical Secretariat’s donation portal. The resolution repeals Exempt Resolution No. 77 of 2022. The new rules streamline the certification process for donations eligible for

On 31 August 2026, Exempt Resolution No. 113 established the obligation to file Annual Sworn Statement No. 1965 for amounts received or accrued by digital content creators and digital content provider companies. This measure extends tax reporting to the growing creator economy, ensuring that income from platforms (e.g., YouTube, Twitch, Patreon) is captured for VAT

On 31 August 2026, Exempt Resolution No. 112 modified Exempt Resolution No. 107 of 2025 (which restructured Annual Sworn Statement 1922) and Exempt Resolution No. 112 of 2025 (which established Annual Sworn Statement 1962). The amendments adjust field definitions, add new line items for foreign-source income, and align the forms with the 2026 tax reform

On 31 August 2026, Exempt Resolution No. 111 authorized specific taxpayers to issue a single daily electronic sales and services ticket (boleta electrónica) consolidating all transactions for that day, under defined conditions. This simplification targets high-volume retailers (e.g., supermarkets, pharmacies) to reduce the operational burden of issuing individual tickets for each sale. Key Takeaways Eligibility

On 31 August 2026, Chile’s Internal Revenue Service (SII) issued Circular No. 35, significantly updating the procedural framework for administrative tax disputes. The circular revises instructions for the Voluntary Administrative Appeal (RAV), the Mandatory Administrative Appeal (RAF), and the Hierarchical Appeal, aligning them with recent amendments to the Tax Code. It expressly repeals Circular No.