Chile: SII Resolution 52 defers Exempt Resolution 154 obligations to 1 November 2026
SII published Exempt Resolution N.52 on 10 April 2026, moving the entry into force of Exempt Resolution N.154 of 2025 from 1 May to 1 November 2026 — six extra months for companies, IT teams and software vendors. Resolution 154, published 5 November 2025, updates the requirements for dispatch guides (guias de despacho) and electronic invoices supporting the movement of VAT-liable movable goods, via new XSD schemas and Technical Annex 2.5. It changes the XML structure of electronic tax documents to add transport detail, carrier and vehicle identification, transaction classification and delivery note reporting. The intent is logistics traceability rather than tax calculation, so the data usually lives in transport or warehouse systems rather than the ERP finance module — sourcing it is the real integration work. Until 31 October 2026 taxpayers continue under the current rules; voluntary early adoption is permitted.