Chile · Administrative guidance
Chile revises transport-document rules for outsourced logistics
On 23 October 2026, Chile’s Internal Revenue Service issued Resolution 144 replacing its invoice and dispatch-note rules for transporting goods, with special arrangements for outsourced logistics.
- Official document:
- Resolución Exenta SII144/2026, operative1–19; replaces154/2025 as deferred by52/2026; LIVS DL825/1974 Articles54–56 and Regulation55/1977 Articles70/71bis identified
- Development date:
- 2026-10-23
The resolution separates self-managed, outsourced and sector-specific transport. An electronic third-party dispatch note (GDT) can complete missing transport information while referencing the original tax document. A Third-Party Transport Annex (ATT) interoperability route is an alternative. These mechanisms preserve traceability across logistics providers.[1]
The change builds on Resolution 154/2025, which already required origin, destination, driver, transport and vehicle details. Resolution 52 of 10 April 2026 had deferred those requirements from 1 May to 1 November 2026. Resolution 144 replaces that framework rather than simply repeating the earlier postponement.[1][2][3]
General obligations start on 1 November 2026. Businesses choosing GDT or ATT may implement those mechanisms until 1 May 2027, using the owner’s original document during the transition and expressly identifying missing information as required. This is not a blanket deferral of transport-document obligations.[1]
The operating model must be communicated to SII by 31 January of the following year and maintained for at least six months; otherwise self-managed transport is assumed. Groups should map document responsibilities across carriers. Sector exceptions and technical XML mapping require separate assessment.[1]
Official sources
- [1] Resolución Exenta SII N°144
Servicio de Impuestos Internos · Document date: 2026-10-23
Operative provisions 1–19 and complete Annex, PDF page 8: 24 field/tag rows and 12 movement codes visually read. Complete DTE/XSD schema, cardinality, types, ATT manual and runtime availability remain unverified.
- [2] Resolución Exenta SII N°154 de2025
Servicio de Impuestos Internos · Document date: 2025-11-05
Entire340extractedlines read via0–151and0–339result; historicaloriginalbasicrequirements52–89, scope90–129, original1May2026start216–217, oldannex225–339. Notcurrentrule.
- [3] Resolución Exenta SII N°52
Servicio de Impuestos Internos · Document date: 2026-04-10
All78lines: resuelve1–3at52–68 postponed154obligationsfrom1Mayto1Nov2026; oldrequirementsuntil31Oct. NotnewOctevent.