Chile's SII Overhauls Requirements for Electronic Dispatch Guides

Chile's Servicio de Impuestos Internos (SII) issued Exempt Resolution No. 144, which overhauls the requirements for issuing electronic dispatch guides (GDE) and invoices covering the movement of cargo. The regulation permanently repeals Resolution No. 154 of 2025 and will take effect on November 1, 2026.

The resolution emerged from working groups involving the Executive Branch, the Cámara Aduanera de Chile, the Confederación de Transporte de Carga (CNTC), and various trade associations across the supply chain, which raised concerns about applying a rigid standard to scenarios such as outsourced transport, intermediate storage, courier services, intermodal logistics, and unforeseen events en route, including mechanical breakdowns or driver relief.

The regulation defines three operating models: self-managed transport, for companies with their own fleet or that have the driver's and vehicle's data before issuing the document; the special regime, aimed at customs agents and sectors such as fishing, agriculture, mining or health; and outsourced transport, designed for intermediaries, e-commerce platforms and multi-stop distribution networks. In this last case, if the license plate or driver is unknown when the guide is issued, "Deferred" or "No Data" may be entered, and the carrier later completes that information through an Outsourced Dispatch Guide (GDT) or an Outsourced Transport Annex (ATT).

Taxpayers must declare their logistics model to the SII no later than January 31, 2027; those who fail to report it will be automatically classified under the self-managed transport model. For adapting systems to the GDT or to web service integration, the agency set a transition period until May 1, 2027.

In light of the new regulation, PAL Logistics (Pacific Anchor Line) began guiding its importing and exporting clients to determine which category they fall under and how to coordinate information among the cargo owner, the carrier and the e-invoicing provider. Its director, Neil Taylor, noted that the regulation seeks to formalize a practice that already existed, in which the party issuing the guide is not always the one moving the cargo, and that the goal is for clients to have that coordination resolved before November 1.