On October 23rd, the Chilean Internal Revenue Service (SII, for its initials in Spanish) published Exempt Resolution No. 144, which replaces Resolution No. 154 of 2025 and establishes new rules and requirements for invoices and dispatch guides supporting the transportation of tangible movable goods. 

The new rules address operational difficulties identified during the implementation of the previous regulations, particularly in outsourced and intermodal transportation, courier and last-mile logistics services, marketplaces, distribution centers, and transportation arrangements involving multiple operators. 

The new regulations introduce greater flexibility into the process for issuing dispatch guides and invoices supporting the transportation of goods more flexible, allowing for better coordination and interaction with third-party carriers. This facilitates access to the information required by the SII and reduces the negative impacts of the previous rules, which significantly obstructed logistics and distribution processes involving goods transported between VAT taxpayers. 

These rules only apply to sales between VAT taxpayers documented through invoices, or to transfers of goods that do not constitute sales. Sales made to final consumers who are not VAT taxpayers and documented through receipts are excluded. 

Key changes 

One of the most significant changes is the formal introduction of the concept of outsourced transportation. Therefore, the SII adapts the documentation requirements for the transportation of goods to the logistics involved in these operations, facilitating tax compliance while maintaining the original objective of ensuring strict traceability of transported goods. 

The resolution recognizes that logistics operations are often outsourced and that, when issuing a dispatch guide, many companies may not yet know who the final driver will be, the vehicle’s license plate number, or even which operator will complete the transportation. 

For these cases, the resolution introduces the Outsourced Dispatch Guide (Guía de Despacho Tercerizada, GDT, in Spanish), which is issued by the carrier. The GDT allows missing logistics information to be added at a later stage and references the original document issued by the owner of the goods. 

The new rules allow certain fields to be marked as “Deferred” or “No Data” when the information is not yet available, provided that it is subsequently completed in accordance with the mechanisms authorized by the SII. 

Accordingly, while the obligation to issue the dispatch guide remains with the owner of the transported goods, third-party carriers will be allowed to complete the information in the guide through the GDT or, alternatively, through a new information interoperability mechanism. This is intended to minimize the extent to which the release of tax documents interferes with the transportation of goods. 

Special regimes for regulated activities 

The resolution also introduces a significant change by establishing a special regime for sectors that are required to issue dispatch guides as a prerequisite for procedures before public authorities, including operations involving: 

• National Customs Service. 

• Sernapesca. 

• SAG. 

• Sernageomin. 

• Institute of Public Health (ISP, for its initials in Spanish). 

In these cases, exceptions may apply to certain transportation information requirements when the operation is subject to specific sectoral controls, facilitating compliance with the procedures required by these authorities for the control of goods. 

New rules for extended transportation and partial deliveries 

The resolution also regulates situations that were not previously expressly addressed, including: 

• Transportation extending over more than one day. 

• Partial deliveries of goods. 

• Operations involving multiple stages of transportation. 

• Changes of vehicles or drivers during transit. 

• New implementation deadlines. 

Although the resolution starts its implementation on November 1st, 2026, the SII established a transitional regime for the new solutions related to outsourced transportation. 

Companies will have until May 1st, 2027, to implement the GDT or the interoperability mechanisms authorized by the SII. During this period, they may continue operating under the transitional framework established by the resolution. 

Exception for courier companies 

The Resolution exempts courier companies from these obligations when transporting goods to final consumers who are not VAT taxpayers. However, courier companies involved in the importation of goods purchased abroad will be subject to the recently issued Resolution No. 134 of 2026, which introduces a series of changes concerning the transportation of goods purchased abroad and adapts the rules to the new tax regulations governing these transactions. 

New requirement to report the logistics model 

Taxpayers will have to inform the SII of the transportation and logistics operating model they will use to comply with these obligations. The SII will make a dedicated application available for this purpose. In addition, the reported model must remain in place for at least six months. 

Who should review this resolution? 

The changes may directly affect a large number of taxpayers, among them, the ones that: 

• Frequently transport goods, either between their own warehouses or to third parties. 

• Transport agricultural or mining products. 

• Transport goods with special characteristics. 

• Operate distribution centers. 

• Use subcontracted transportation services. 

• Conduct online sales. 

• Operate marketplaces. 

• Use third-party logistics providers. 

• Import or export goods. 

• Maintain complex supply chains. 

For more detailed information on these rules, or if you require advice on reviewing your logistics processes for the transportation of goods, please contact our team at Fischer y Cía. 

Information updated as of October 2026 

Juan Cristóbal Valenzuela, Senior Associate, Fischer y Cía.