Chile Issues New Requirements for Electronic Dispatch Guides

Chile’s Servicio de Impuestos Internos (SII) has issued Resolution No. 144 of 2026, dated October 23, 2026, consolidating and updating the requirements for invoices and dispatch guides (Guías de Despacho) used to document the transport of movable goods. The resolution expressly repeals the prior Resolution No. 154 of 2025.

The new requirements take effect on November 1, 2026. Taxpayers using the outsourced-transport guide (Guía de Despacho Tercerizada) or the interoperability option may implement them until May 1, 2027; until that date, intermediaries in the logistics chain may move goods under the owner’s original document, provided it carries the required data or expressly states what is missing.

Required Information

Invoices or dispatch guides used to document transport must include:

• The actual pickup and delivery locations, including address and municipality (comuna).
• The driver’s full name and national identification number.
• The transport operator’s Chilean tax identification number (RUT).
• The license plate of the vehicle and, where applicable, the trailer or semitrailer.
• A description of the goods, including quantity, weight or volume, name, and unit price. The unit price may be omitted when the goods are not being transported as part of a sale, provided the reason is stated.

Categories and Other Changes

The resolution organizes transport documentation into three categories:

• Self-managed transport, where the issuer has all required data at the time the document is issued.
• Outsourced transport, covering cases where driver or vehicle data is not known at issuance because of dynamic fleet assignment, subcontracting, intermodal logistics, stops at collection/consolidation centers, or driver reassignment
• A special regime for guides required as a prerequisite for sector approvals, such as those from customs authorities, Sernapesca, SAG/CONAF, Sernageomin, or ISP.

A separate dispatch guide is still required for each shipment and vehicle, though one guide may cover multi-day shipments and partial deliveries under certain conditions, and a supplementary GDT may be issued to add transport data to an original document.

Taxpayers must report which transport model they use through the SII’s online tool. The reported model must remain in place for at least six months and be reported by January 31 of the following year. A taxpayer who does not file this report is treated as self-managed. Non-compliance is sanctioned under Articles 97 (Nos. 4, 10, and 17) and 109 of the Tax Code.

There’s more you should know about e-invoicing in Chile – learn more about the new and upcoming regulations.