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 reducing fraud in the VAT system. The changes apply to all taxpayers issuing electronic tax documents and take effect immediately, with a transition period for software adaptations until 31 December 2026.
Key Takeaways
- New Mandatory Fields: Electronic invoices must now include the recipient’s economic activity code (Giro), additional contact details, and a unique shipment identifier for dispatch guides, enhancing cross-referencing capabilities for audit trails.
- Enhanced Validation Rules: The SII’s reception platform will reject documents that fail new schema validations, including stricter checks on tax identification numbers (RUT), digital certificate timestamps, and QR code integrity.
- Transition Period Granted: Taxpayers and software providers have until 31 December 2026 to adapt their systems; however, early adoption is encouraged to avoid last-minute disruptions and potential penalties for non-compliant documents.
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