Chile Postpones Requirements for Dispatch Guides and E-Invoices

The Chilean tax authority has officially delayed the rollout of new compliance obligations concerning electronic invoices and dispatch guides.

Through the publication of Exempt Resolution No. 52 on April 10, the Servicio de Impuestos Internos (SII) has provided businesses with an extended timeline to adapt to the upcoming rules. The mandatory compliance deadline has been deferred to November 1, 2026.

The postponement applies specifically to the supplementary requirements for documentation that validates the physical transfer of goods, including dispatch guides and related electronic invoices.

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