On January 21, 2026, Chile’s Servicio de Impuestos Internos (SII) issued Official Ruling No. 145/2026 regarding the issuance of electronic tax documents by third parties in intermediated transactions. The SII clarified that intermediaries and third-party platforms that facilitate sales or transactions must ensure the correct generation and transmission of electronic tax documents on behalf of the principal taxpayer in accordance with current electronic invoicing regulations.
This ruling underscores that intermediaries involved in intermediation services or marketplaces cannot merely act as conduits; they must comply with the SII’s electronic tax documentation requirements when issuing tax documents on behalf of others. The measure strengthens the integrity of the electronic invoicing system and prevents potential errors or misuse in tax reporting processes.
The SII’s clarification is part of a broader push toward digital tax compliance and reflects recent regulatory emphasis on electronic invoicing transparency and accountability.
Contact us: cvaldes@bbsc.cl +56 9 8139 3599
