Chile: New Tax Compliance Obligations for Digital
Platform 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 sellers. The obligations also extend to government agencies, municipalities and regional governments when authorising economic activities.

Under the Resolution, obliged entities must verify the tax compliance of their users at the beginning of the service relationship and then every six months, in January and July. This includes checking whether users are registered for tax purposes and remain compliant with their filing and payment obligations. Initial verification is based on a compliance certificate downloaded by users from the SII website, while ongoing checks are performed via individual RUT (tax ID) consultations on the SII portal or through an API, subject to prior authorisation.

For these purposes, taxpayers will be treated as non compliant if they have failed to file at least three VAT returns in the last 36 months and one annual income tax return in the last three years, if they are subject to active tax crime proceedings or convictions, or if they have not resolved outstanding tax documentation requirements for six months despite SII notifications. Where an obliged entity continues to provide services to a user who fails to verify compliance, that entity will be held liable for a portion of the Value Added Tax (VAT) associated with each of the user’s transactions, with further details to be set out in a future resolution.

Resolution No. 168 will enter into force on 2 March 2026 and will significantly tighten tax compliance controls for actors in the digital economy.

https://www.sii.cl/normativa_legislacion/resoluciones/2025/reso168.pdf