Chile: regulatory changes to delivery notes effective November 2026
Chile’s Internal Revenue Service (SII) published new requirements for invoices and delivery notes (known as albaranes in Spain) in late 2025. These requirements apply to the movement of movable tangible goods (equivalent to the delivery of goods in Spain) and are established under Resolution No. 154.
The changes were initially scheduled to take effect on May 1, 2026. However, during 2026, the authorities postponed the effective date to November 1, 2026. This amendment was officially published in Resolution No. 52/2026.
What does this change mean?
In Chile, certain new requirements will apply when issuing delivery notes:
| No. | Description of change | Effective date |
| 1 | Identification of the actual origin and destination of the shipment, including the corresponding address and municipality (comuna). | 11/01/2026 |
| 2 | Identification of the carrier transporting the goods, including the carrier’s full name, national ID number, and RUT. | 11/01/2026 |
| 3 | Identification of the vehicle’s license plate. If this information is unknown, this must be expressly stated in the document. | 11/01/2026 |
| 4 | Precise description of the goods being transported, specifying weight and/or volume, name and description of the goods, and unit price (*). | 11/01/2026 |
(*) For shipments that do not constitute a sale, the unit value may be omitted.
What types of transactions must be reported?
A delivery note is a tax document used to support the movement of movable tangible goods arising from sales, services, and other transactions that Chilean law treats as sales. The movement of goods that does not constitute a sale must also comply with these formal requirements.
Non-sale movements include:
- Sales to be completed.
- Internal transfers.
- Transfers for export (non-sale).
- Consignments.
- Other non-sale transfers.
- Free-of-charge deliveries.
- Returns of goods.
- Export sales.
- Key considerations
If you use commercial software to issue your sales documents, it is advisable to adapt the tools you use accordingly.
There are multiple investment opportunities in Chile. The arrival of multinational companies can become more complex in light of these regulatory changes. Auxadi offers a technology solution such as MySPV to streamline and centralize the accounting management of international companies. Its financial services for corporate groups and investment funds support their international expansion across more than 50 countries.
Can Auxadi help?
Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.
Autor/a:
Belén Isla
Tax Manager – CL
Local Knowledge – International Coverage
Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance, payroll, transfer pricing, and corporate legal services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 26 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.
All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.
