Chile

As of 29 October 2026, the Chilean Internal Revenue Service (SII) has reinforced the entry into force of Exempt Resolution No. 144, setting the effective date for May 1, 2027. This resolution addresses key compliance requirements for taxpayers, extending certain deadlines and providing clarity on regulatory obligations. The announcement aims to ensure smooth implementation and

On 28 October 2026, the Chilean Internal Revenue Service (SII) and the National Institute of Industrial Property (INAPI) announced progress on a joint agenda to enhance the valuation of intangible assets for transfer pricing purposes. This collaboration aims to develop standardized methodologies that align with OECD guidelines and Chilean tax law, providing greater certainty for

On 27 October 2026, the SII and the Chilean Institute of Tax Law (ICHDT) held a technical forum focused on transfer pricing risks faced by multinational corporations in Chile. The event addressed recent audit trends, documentation requirements, and the application of the arm’s length principle in the digital economy. Participants discussed practical challenges in benchmarking

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

Exempt Resolution No. 144, published on 23 October 2026, sets forth updated requirements for invoices and dispatch guides (guías de despacho) that accompany the transfer of movable tangible goods. This resolution repeals Exempt Resolution No. 154 of 2025, introducing stricter data standards and validation rules to enhance traceability and combat tax evasion in the supply

On 23 October 2026, the SII published Resolution Exenta No. 145, which establishes general criteria for granting waivers of interest and penalties in extrajudicial conciliation or settlement proceedings (avenimiento) governed by Articles 132 bis and 132 ter of the Chilean Tax Code. The resolution provides a standardized framework for tax officials to evaluate waiver requests,

On 23 October 2026, Chile’s Internal Revenue Service (SII) published Resolution No. 84 updating the technical standards for electronic invoices (Facturas Electrónicas) and electronic dispatch guides (Guías de Despacho Electrónicas). The resolution modifies Annex 2 of Resolution No. 40/2020 and introduces new mandatory data fields, validation rules, and formatting specifications aimed at improving traceability and

On 23 October 2026, the Chilean Internal Revenue Service (SII) and the National Fisheries and Aquaculture Service (Sernapesca) signed a cooperation agreement to strengthen tax compliance and combat illegal fishing activities. The agreement enables automated exchange of information on fishing permits, catch declarations, and commercialization records, allowing SII to cross-reference declared income with actual fishing

On 23 October 2026, the SII announced the results of a comprehensive enforcement operation in Santiago’s Meiggs neighborhood, a known hub for informal trade. Combining field inspections, document audits, and digital forensic analysis, the operation targeted 1,200 taxpayers, resulting in 229 business closures, 332 infractions, and a projected tax revenue recovery exceeding CLP 10 billion

On 23 October 2026, the Chilean Internal Revenue Service (SII) issued Exempt Resolution No. 146, establishing a special procedure for requesting value-added tax (VAT) refunds pursuant to the fourth transitional article of Law No. 21.850. This law, part of the recent tax modernization agenda, introduces mechanisms to accelerate VAT credit recoveries for qualifying taxpayers. The