The Chilean Internal Revenue Service (Servicio de Impuestos Internos, SII) has issued Official Ruling No. 144/2025 concerning the entry into the tax system of goods sold from other regions of the country to businesses benefiting from specific tax incentives under Law Nos. 18.392 and 19.149. The SII clarified that the movement of such goods must be documented with valid electronic tax documents, and their origin and destination must be verifiable to ensure correct application of the applicable tax benefits. This measure supports consistent tax reporting when goods cross jurisdictional lines and helps prevent discrepancies in tax benefit claims.
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