Chile: tax compliance certificates of suppliers
The Internal Revenue Service (SII) of Chile published Circular No. 38, instructing the procedure for obtaining the unique tax number (RUT) and the notice of commencement of activities. This regulation complements the modifications previously introduced by Law 21,713 ("Tax Compliance Law"). The regulator indicated that the local service provider, hired by a taxpayer company in Chile, will be obliged to prove that it is in compliance with its tax obligations.
How to obtain the certificate?
The SII has indicated that said tax compliance certificate in Chile can be obtained directly from the taxpayer's personal site on the web portal of this public body. Furthermore, the agency has added that a massive consultation service will be made available to taxpayers to facilitate compliance with this obligation.
System update
On November 27, 2025, the SII published Resolution No. 168. This document communicated the administrative procedure to be carried out to comply with the new instruction.
| Bi-annual certification | Tax periods considered by the IRS |
| January – June (1st semester) | For VAT, until October of the previous year.
For CIT, until anual return of the previous year. |
| July – December (2nd semester) | For VAT, until April of the current year.
For CIT, until anual return of current. |
Likewise, the entity further indicated that this procedure must be carried out at the beginning of the relationship with the counterparty, and, thereafter, periodically on a semi-annual basis. This resolution will enter into force in Chile on March 2, 2026.
The accounting obligations of a multinational company are fundamental for the correct development of the entity's operations. Chile maintains a powerful attraction in sectors such as energy or mining. If you wish to carry out an international expansion into Chile, Auxadi has an office in Santiago to support you with its local expertise.
At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 26 proprietary subsidiaries, our advanced technological platform, MySPV, and proven methodology enable us to guarantee efficient management in compliance with local regulations.
Author:
Belén Isla
Tax Manager – CL
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All information contained in this publication is up to date on 2026. 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.
