La Era
Apr 14, 2026 · Updated 10:25 PM UTC
Business

Chile's SII delays new delivery note requirements by six months

Jorge Trujillo, Director of the Internal Revenue Service (SII), has decided to delay the implementation of new regulations aimed at combating the informal economy.

Camila Fuentes

1 min read

Chile's Internal Revenue Service (SII) has decided to postpone the implementation of new regulations requiring businesses to provide detailed transport information on delivery notes for six months. Part of the Tax Compliance Law, the measure primarily aims to strengthen oversight of the informal economy and reduce the influence of organized crime within the sector.

The new SII director, Jorge Trujillo, exercised his legal authority to establish this new deadline. This resolution provides companies and carriers with additional time to adjust their billing and documentation processes to meet the new auditing standards.

Industry Reaction

The National Chamber of Commerce (CNC) expressed its support for the tax authority's decision. Sebastián Hurtado, the organization's legal counsel, noted that the gap between the new regulation and current operational capacity was putting taxpayers at risk.

“The gap between the regulation and actual practice exposed companies to heavy fines and closure sanctions due to unintentional operational errors,” Hurtado stated. According to the industry representative, the extension provides the legal certainty necessary for economic actors to implement the required technological updates.

The SII confirmed that this is not a cancellation of the measure, but rather a strategic postponement. The agency will schedule meetings and training sessions with the commercial sector to address technical questions and ensure effective implementation within the newly established timeframe.

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