Chile

Chile: New Tax Compliance Obligations for DigitalPlatform Operators and Payment Providers The Chilean Tax Authority (Servicio de Impuestos Internos – SII) has issued Resolution No. 168 of 27 November 2025, introducing detailed requirements for verifying and reporting the tax compliance status of users of electronic payment providers and digital intermediation platforms that connect buyers and […]

Chile Introduces New Requirementsfor Business-to-ConsumerInvoices: Effective September 2025 Chile’s Internal Revenue Service (SII) has published a technical change requiring additional recipient and payment information for business-to-consumer (B2C) electronic invoices (boletas). The regulation announced on December 31, 2024, will take effect no earlier than September 2025. A new regulation covering business-to-consumer relationships is coming into effect