Chile’s Internal Revenue Service (SII) has issued new resolutions in 2025 that expand electronic invoicing obligations. The updates require digital platform operators to verify seller registrations, mandate electronic receipts for all in‑person sales, and introduce a Delivery Note Registry with detailed transport information. Electronic invoicing has been mandatory since February 1 2018, and the SII continues to enforce validation and acceptance timelines.
Resolution No. 99/2025 requires digital platform operators to verify that sellers registered on their platforms have formally registered their activity with the SII.
Resolution No. 53/2025 mandates that in all in‑person sales, the final consumer must receive a printed or digital electronic receipt or payment voucher.
Resolution No. 154/2025 requires delivery notes to include origin and destination address, driver and carrier details, vehicle license plate, and full description of transported goods.
Electronic invoicing became mandatory for all companies on February 1 2018.
The recipient has eight days to formally accept or reject a DTE; otherwise it is considered tacitly accepted.
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Bloomberg Tax · 8 days ago
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