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 chain. The new rules mandate the inclusion of additional identification fields, such as the recipient’s tax ID, detailed goods descriptions, and transport identifiers. They also align the documentation framework with the ongoing expansion of electronic invoicing (facturación electrónica) and the SII’s real-time data analytics capabilities. Taxpayers involved in the physical movement of goods must update their ERP and billing systems to comply with the revised formats by the effective date specified in the resolution.
Key Takeaways
- Enhanced Data Granularity: Invoices and dispatch guides now require more granular product and logistics data, enabling the SII to cross-reference transactions across the supply chain automatically.
- Repeal of Prior Regulation: Resolution Ex. 154/2025 is expressly voided, meaning taxpayers must immediately transition to the new format; no grace period is granted beyond the publication date.
- Integration with E-Invoicing Platform: The changes are designed to integrate seamlessly with the SII’s electronic invoicing system, facilitating automated validation and reducing manual errors.
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