SII Resolution 144: What changes in dispatch guides and transfer invoices

SII Exempt Resolution No. 144, dated 23-10-2026, establishes the information that must be included on shipping documents and invoices that cover the transport of goods, and requires each company to report its transportation method. The SII announced that the full requirement will be in effect from 01-05-2027, but there is a procedure that expires earlier: on 31-01-2027.

By Claudio Cortés Ríos, Partner at C&C Contadores Auditores. Published on 02-11-2026.

In this article

1. What information should the document contain?
2. Self-managed, outsourced or special regime
3. Since when does it apply?
4. Who, what, and since when?
5. What should we do now?
6. Frequently asked questions
7. Sources

What information should the document contain?

Resolution 1 «FÍJASE los requisitos de la guía de despacho y/o factura que se emita para amparar el traslado de bienes corporales muebles»:

1. Origin and destination: «Identificación del origen y destino efectivo del traslado, con los datos de la dirección y comuna correspondientes.»
2. Driver and transporter: the driver «con su nombre completo y cédula de identidad, así como también RUT del Transportista.»
3. Vehicle: «Singularización de la placa patente del vehículo y/o carro».
4. Estate: «la cantidad de unidades; peso y/o volumen según corresponda; nombre y descripción de las especies; así como el precio unitario de los mismos». If the transfer does not involve a sale, the unit value can be omitted, stating the reason.

If a piece of information changes, «se deberá emitir una nueva factura y/o guía de despacho con la información actualizada», and the replaced guide «deberá registrarse como anulada en el Registro de Guías de Despacho». A guide is issued «por cada traslado y vehículo utilizado para la realización de este» (resolution 7th No. 1).

Self-managed, outsourced or special regime

Resolution 2 distinguishes three categories:

• Self-managed transport: The company has all the data when issuing the waybill, either because it uses its own fleet or because its carrier provides it with the complete information before issuing.
• Outsourced transport: «contribuyentes que tienen el servicio de traslado externalizado»They deliver the cargo to a logistics operator or courier, pass through collection centers, are intermodal operators, or are «Marketplaces que gestionan el despacho de bienes de sus clientes.»
• Special regime: The guide is required as a preliminary step to a procedure before a sectoral oversight body, such as Customs, Sernapesca or SAG.

In the case of outsourced services, if the driver, license plate, carrier's RUT (tax ID) or departure date are unknown at the time of issuance, the following information is noted: «como “Diferido” o “Sin Dato” según corresponda» (Resolution 4°). The intermediary or carrier completes them with a third-party dispatch guide (GDT), with «el indicador “Traslado Tercerizado”», only electronics (5th resolution), or by sending them «en línea y en el formato de Anexo de Transporte Tercerizado (ATT)» (resolution 10°).

Since when does it apply: two texts that are worth reading together

The resolution states: «Las obligaciones establecidas en la presente resolución entrarán en vigencia a contar del 1° de noviembre de 2026» (Resolution 18°, paragraph 1°). The same resolution gives until 01-05-2027 to implement the GDT and interoperability and, in the meantime, allows intermediaries to transfer with the original document of the owner, expressly indicating the missing data.

On 29-10-2026, the SII specified: «A contar del 1° de mayo de 2027 comenzarán a regir las disposiciones establecidas en la Resolución N°144 de 2026», and «solo el contribuyente que ya cuente con los datos podrá emitir estos documentos con la información de los campos requeridos a contar del 1° de noviembre de presente año».

Our reading: The Chilean Internal Revenue Service (SII) has publicly stated that the full requirement is effective from 01-05-2027, although as of 09-11-2026, no resolution modifying Resolution 18 has been published. There is a third important date to keep in mind: the summary of the resolution was only published in the Official Gazette on 03-11-2026, two days after 01-11-2026, which Resolution 18 itself establishes as the start date for the obligations. It is advisable that those who already have the data include it starting 01-11-2026, and that the rest prepare before 01-05-2027.

Who, what, and since when?

Who	That	Since when
Anyone who issues guides or invoices that cover a transfer	Include the details of resolution 1°	01-05-2027, according to the SII; since the 01-11-2026 if you already have the data
Any company that transports goods	Report your model in the SII web application (resolution 16°)	Until the 31-01-2027
Outsourced transport, carriers and intermediaries	Implement GDT or interoperability; meanwhile, transfer with the owner's original document	Until the 01-05-2027 (resolution 18°)
Anyone who does not report their model	It is understood to be self-managed.	Deadline for reporting has expired

What should we do now?

If your company ships or transports merchandise:

1. Take stock of how you ship: own fleet, contracted carrier, courier, marketplace or collection centers.
2. Define your model and report it before 31-01-2027. It must be maintained «por un período mínimo de seis meses». Our interpretation: If you do not report it, the SII will expect each waybill to come with all the data.
3. Review your billing system or ERP: the fields of resolution 1°, the type of transfer (resolution 3°) and the options "Deferred" and "No Data".
4. If you use carriers or couriers, agree in writing who will issue the GDT or send the ATT.
5. Organize your master data: addresses and communes, RUT of carriers, patents, and weights or volumes of products.
6. Instruct the winery: One guide per transfer and vehicle, cancel the guide if any information changes and carry the document during the transfer.

If you are an accountant for companies that ship:

1. Identify the customers who issue dispatch guides and classify them into the three categories.
2. Save the dates 31-01-2027 and 01-05-2027.
3. Follow the SII announcements: web access, the API for outsourced services, their adapted free systems, and the authorization with the Chilean College of Accountants.

Frequently asked questions

Do I need to request an extension?

No: «no es necesario solicitar una prórroga para el cumplimiento de la Resolución N° 144» (SII news of 29-10-2026).

What happens if I don't report my model before 31-01-2027?

«En caso de que no se informe el modelo operacional, se entenderá que opera bajo la modalidad de transporte autogestionado» (resolution 16°).

Do I need a guide if the customer picks up at my store?

No. When «el comprador retire los bienes directamente desde el establecimiento del vendedor», the invoice or receipt is enough (resolution 15°).

Does this apply to sales with a receipt?

No. The resolution «no aplicará respecto de los traslados de mercaderías que deben ser documentados mediante boletas» (resolution 14°).

What if there is no signal during the transfer?

Without coverage, «se autoriza al emisor del DTE o a quien efectúe el traslado a portar una representación impresa» (resolution 9°).

What are the penalties?

Paragraph 17° of the resolution refers to Article 97 of the Tax Code, No. 10 (not issuing or not sending the document), No. 17 (moving goods without a guide or invoice) and No. 4 (false guides), and to Article 109 for documents that do not comply with the resolution and for failure to meet the deadlines and conditions of the transitional regime in paragraph 18°.

Do you need to review it with us?

At C&C Contadores Auditores, we review your company's billing practices, determine the most suitable reporting model, and identify necessary adjustments to your invoicing system before 31-01-2027. Review our service for tax-compliance, Write to us via WhatsApp or from the contact form.

This content is general informational material and does not constitute tax, accounting, labor, or legal advice for specific cases. Before making decisions about your particular situation, let's talk.

Last revision: 09-11-2026.