Chile’s Internal Revenue Service (SII) has issued new resolutions in 2025 that expand electronic invoicing obligations. The updates require digital platform operators to verify seller registrations, mandate electronic receipts for all in‑person sales, and introduce a Delivery Note Registry with detailed transport information. Electronic invoicing has been mandatory since February 1 2018, and the SII continues to enforce validation and acceptance timelines.
Resolution No. 99/2025 requires digital platform operators to verify that sellers registered on their platforms have formally registered their activity with the SII.
Resolution No. 53/2025 mandates that in all in‑person sales, the final consumer must receive a printed or digital electronic receipt or payment voucher.
Resolution No. 154/2025 requires delivery notes to include origin and destination address, driver and carrier details, vehicle license plate, and full description of transported goods.
Electronic invoicing became mandatory for all companies on February 1 2018.
The recipient has eight days to formally accept or reject a DTE; otherwise it is considered tacitly accepted.
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Bloomberg Tax · 11 days ago
The Chilean Internal Revenue Service issued Letter No. 285 on Feb. 4, clarifying VAT rules for the special construction company credit (CEEC) and urban housing development. The letter confirms that CEEC can be requested at 32.5% or 16.25% if the development is related to housing, and that construction of social housing under state subsidies is not treated as a general construction contract aimed at housing.
VatCalc · 16 days ago
Chile’s Internal Revenue Service (SII) will shift VAT collection from non‑resident sellers to Chilean financial institutions starting 1 June 2026, imposing a 19 % withholding rate on eligible transactions. The first list of non‑compliant digital VAT taxpayers will be published 15 June 2026, with financial institutions required to file monthly Form 29 and a semiannual report by the last business day of February 2027.
Bloomberg Tax · about 1 month ago
Chile's tax authority issued Letter No. 24 on Jan. 7 clarifying that VAT payers receiving taxable services from nonresident providers must issue purchase invoices and pay VAT. The letter also requires retroactive invoicing if invoices are not issued in the same tax period as the remuneration. These guidance rules affect Chilean businesses dealing with foreign service providers.
LinkedIn Article by Ryan · about 4 hours ago
The U.S. Supreme Court invalidated tariffs imposed under the International Emergency Economic Powers Act, ruling that the President lacked authority to impose 25% tariffs on Mexico and Canada and 10% tariffs on China and other partners. The decision remanded the case and left importers without a remedy, prompting the administration to announce a new worldwide tariff under the Trade Act of 1974. Importers must seek refunds through Customs and the U.S. Court of International Trade.
Troy Media · 1 day ago
Canada’s federal government has announced a one‑time top‑up to the GST credit, rebranded as the Canada Groceries and Essentials Benefit, which will increase payments by 25 % for five years starting in July 2026. The benefit will extend to 500,000 new families, potentially helping up to 12.6 million Canadians, but eligibility thresholds are low, excluding many low‑income households. The article argues that these tweaks are insufficient and calls for a larger increase in the basic personal amount to provide broader relief.
Fiscal Solutions · 4 days ago
Brazil's new IBS/CBS/IS tax system now treats advance payments as taxable events, requiring businesses to issue a Debit Invoice (NF-e type 06) and report tax in the payment period. The final invoice must reference the advance payments via <gPagAntecipado> to offset tax already paid and avoid double taxation. ERP systems must support advance-payment tracking and the new invoicing requirements.
