Soon.
- Exenta SII Resolution No. 154 of November 2025 requires more information on invoices and guides for the transfer of goods.
- It was to be governed on 1 May; Resolution No. 52 of 10 April 2026 moved it to 1 November 2026.
- He asks for exact address of origin and destination, driver's data, carrier's Rut, patent, and quantity, weight, volume and value of what is moved.
If you sell and send goods to VAT, each transfer is accompanied by an invoice or an dispatch guide. So far it was enough to identify the recipient and what was sent. As of 1 November 2026, the document will also have to count the trip.
What new data do you request?
According to the SII, the new requirements point to five things:
- The exact address of origin and destination of the transfer.
- Transport identification: data from the driver, the carrier's Rut and the patent plate.
- Details of the goods: quantity, weight, volume and unit values.
- Type of transfer, distinguishing a sale from an internal movement.
- In long-term transfers, date and time of effective start of the transfer.
The dates
The Exenta Resolution No. 154 is of 5 November 2025 and it was set to enter into force by 1 May 2026. On 10 April 2026 the SII issued Exenta Resolution No 52, which postponed it to 1 November 2026, because the issuers, the billing system providers and the Service itself needed more time to adapt.
The same resolution says two more things to bear in mind: the sanctions in Resolution 154 apply to non-compliance from 1 November, and until 31 October it continues to be issued under the current rules, although the new format can be adopted before voluntary adoption.
The standard also includes a Register of Despacho Guides in the SII. On April 30, the Service announced a working table with the National Chamber of Commerce to accompany the implementation.
What does it mean for a business with one or two vans
Almost everything that the rule asks already exists in your operation, but it is distributed: the patent is in the register, the driver's Rut in your contract, the customer's address in a chat and the weight of the load on the head of the person who uploads it. The change requires that all of this be together and written before the vehicle leaves.
The critical point is your billing system, because it is the one that has to offer new fields. Ask your supplier when you have them and if you can test them in October, when adoption is still voluntary.
Before 1 November
- 1Ask your e-invoicing provider when you enable the fields of Resolution 154 and ask to test them in October.
- 2Arm a list of drivers with name and Rut, and of vehicles with your patent, that can be chosen when emitting.
- 3It corrects the addresses of frequent customers: street, number and commune, not "in front of the square."
- 4Define the weight and volume of your most common products or packages, not to calculate them in each dispatch.
- 5Decide who issues the guide and at what time, before loading and not when the vehicle is already on its way.
Sources
- 1.SII starts working table with CNC to facilitate implementation of new requirements in the transfer of goodsServicio de Impuestos Internos · 30 abr 2026
- 2.Exenta SII Resolution No. 52: amend the date of entry into force of Resolution No. 154 of 2025Servicio de Impuestos Internos · 10 abr 2026
- 3.Resolution Exenta SII N ° 154: requirements on invoices and dispatch guides for the transfer of goodsServicio de Impuestos Internos · 5 nov 2025
- 4.E-mail guideServicio de Impuestos Internos