New invoice and delivery note requirements will take effect in May 2027
Starting May 1, 2027, the SII will implement new requirements for invoices and dispatch notes that support the transport of goods.
SII Exempt Resolution No. 144, published on 23 October 2026, introduced new requirements for invoices and delivery notes supporting the transport of tangible movable goods. The SII subsequently confirmed that it will take effect on 1 May 2027, allowing taxpayers and their invoicing systems a transition period.
What changes. The update replaces the previous rules and focuses on ensuring that documents supporting the transport of goods contain the required information and properly accompany the shipment. It particularly affects businesses with warehouses, own deliveries, distributors, carriers and inter-branch operations.
What to review. Sales, logistics and document-issuance flows should be reviewed in advance. Businesses should validate that their ERP, invoicing software and dispatch procedures can issue the correct documents at the correct time with the required information. Preparing before May reduces compliance and audit risks.
Source: Original publication https://www.sii.cl/normativa_legislacion/resoluciones/2026/res_ind2026.htm
