Internal Revenue Service sets requirements for invoices and dispatch guides

The Internal Revenue Service (SII) established new requirements for invoices and dispatch guides that cover the transport of tangible movable assets and repealed Exempt Resolution SII No. 154 of 2025. This was done through Exempt Resolution No. 144, dated October 23, 2026, an extract of which was published this Tuesday, November 3, in the Official Gazette of the Republic of Chile, No. 44,589, in Section I of General Norms, with the official identifier CVE 2893180.

The provision emanates from the Ministry of Finance, through the National Directorate of the Internal Revenue Service, and was signed by the director of the service, Jorge Rodrigo Trujillo Puentes. The Official Gazette inserts only an extract of the administrative act: according to the published text itself, the full content of the document is available at the website www.sii.cl, which obliges interested companies to consult the full version on the service’s website before adjusting their procedures.

The scope of the regulation is transversal. It affects both the companies transporting merchandise and the carriers executing that transport, because the required documents are precisely those that accompany the circulation of goods and are presented during inspections. The repeal of Exempt Resolution SII No. 154 of 2025 further implies that the previous regime is no longer in effect and that two parallel frameworks of documentary requirements do not coexist.

Documents covering the transport

The resolution refers jointly to two instruments:

• invoices, in their function as support for the transport of tangible movable assets;
• dispatch guides, issued specifically to accompany the movement of merchandise.

The declared objective of the act is to establish the requirements that both documents must meet when covering the transport of tangible movable assets. In other words, the focus is placed on the documentation supporting the cargo in motion and not on the rest of the companies’ tax obligations.

What is repealed and what is maintained

Exempt Resolution No. 144, dated October 23, 2026, contains an express substitution clause: it repeals Exempt Resolution SII No. 154 of 2025.

• Current regulation: Exempt Resolution No. 144, dated October 23, 2026.
• Repealed regulation: Exempt Resolution SII No. 154, of 2025.
• Material scope: invoices and dispatch guides covering the transport of tangible movable assets.
• Affected parties: companies transporting merchandise and their carriers.
• Issuing authority: National Directorate of the Internal Revenue Service, Ministry of Finance.

Publication, signature, and access to the full text

The act was published as an extract in section I of issue No. 44,589 of the Official Gazette (Diario Oficial), corresponding to Tuesday, November 3, 2026, under identifier CVE 2893180. The document was electronically signed in accordance with Law No. 19,799 and includes a timestamp and advanced electronic signature, verifiable via the code printed on the Official Gazette website. The signature of director Jorge Rodrigo Trujillo Puentes appears at the end of the extract, along with an express reference to the full text published at www.sii.cl.

The practical relevance is immediate for the freight transport sector and for any company that ships goods: the repeal of Exempt Resolution SII No. 154 of 2025 necessitates a review of internal instructions for the issuance and stamping of dispatch guides and confirmation, in the full text available at www.sii.cl, of the requirements that now govern documents exhibited en route. Those who continue to operate under the previous scheme remain exposed to observations during the inspection of merchandise transport.

Source: Official Gazette of the Republic of Chile, No. 44,589, Tuesday, November 3, 2026, section I (General Norms), p. 1 (official reference: CVE 2893180).