On October 24^th, 2024, Law No. 21,713 was published, introducing several amendments to the tax legislation aimed to strengthen the Chilean Internal Revenue Service’s (SII, for its initials in Spanish) capacity to audit and ensure proper tax compliance by taxpayers. As of then, each new year the tax authority will oversee compliance with a series of new measures. 

Among these measures is the obligation for certain entities to require their users or clients to provide proof that they have initiated activities before the IRS, in order to carry out commercial operations. These additional obligations include: 

• All State administration bodies, regional governments, and municipalities that do not have proof of initiation of activities may not authorize the development of an economic activity; 

• Administrators, operators, or providers of electronic payment methods must request such proof when contracting their services;

• Operators of digital intermediation platforms must request proof prior to providing intermediation services. 

In cases where a person is not required to initiate activities -due to the nature of their activities- they must declare to the aforementioned entities that they are exempt from this requirement. Accordingly, administrators, operators, or providers of electronic payment methods must report such cases to the IRS on a semiannual basis, indicating the number of transactions and their accumulated amount. 

However, the obligation does not end there. In addition, both electronic payment method operators and digital intermediation platform operators must verify and require from their clients, proof that they are complying with their tax obligations. This information must also be verified both initially and every semestre. 

If operators are unable to verify such compliance, the IRS has instructed -through Circular No. 38 of 2025– that these clients must be subject to an advance withholding of up to 19% of the price of the goods or services intermediated by the platform or for which an electronic payment has been received. The IRS will issue further instructions by resolution on how this advance withholding will be calculated. This advance payment must be remitted to the Treasury by the operators through Form 29. 

In this context, the IRS has been working on the implementation of IT tools (APIs) that will allow obligated entities to verify their clients’ information -both initiation of activities and tax compliance- in a synchronized and up-to-date manner (Resolutions No. 99 of 2025 and No. 127 of 2025). This is complemented by the creation of a certificate to be issued by the IRS itself, indicating whether a taxpayer is compliant with their tax obligations (Resolution No. 168 of 2025). 

Accordingly, those who contract services from electronic payment operators and/or digital intermediation platform operators must initially submit proof of initiation of activities and the tax compliance certificate, both issued by the IRS, and must resubmit them at least once every semester, in January and July of every year. Finally, as of January 1^st, 2026, operators will be able to consult an API to verify the accuracy of the information contained in these documents. 

For further information, you may contact Unitax team.