Chile puts driver, plate and route data on every dispatch guide

Chile puts driver, plate and route data on every dispatch guide

29 October 2026: Chile's tax authority, the Servicio de Impuestos Internos (SII), has fixed the dates for Resolution 144, which makes every electronic invoice and dispatch guide that covers goods in transit carry the real origin and destination, the driver's name and national ID, the carrier's tax number, the vehicle plate and a precise description of the load. The rules apply from 1 November 2026, but a business that does not have all the transport data when it issues the document has until 1 May 2027 to build the systems that add it later. On 29 October the SII said no extension request is needed.

What each document must now show

Resolution 144, signed on 23 October, gathers the transport rules into one text and revokes Resolution 154 of 2025, whose start had already been pushed back to 1 November 2026. Its first operative clause lists four additions to the guía de despacho or factura that covers a movement of goods:

• the effective origin and destination, with address and comuna;
• the driver's full name and cédula, plus the RUT of the transport company;
• the plate of the vehicle and of any trailer or semi-trailer;
• the goods by quantity, weight or volume, name and unit price, with the price left out only for movements that are not sales, where the reason must be stated.

Issuers of electronic documents fill these in the fields the SII's DTE format already defines. If any of the data changes after issue, a new document must reference the original: an invoice is corrected with a credit note, and a guide is voided in the SII's online register of dispatch guides. One guide covers one trip in one vehicle; a journey over several days needs a "prolonged transfer" code and an estimated arrival date, or the guide is valid only on its issue date.

Two transport models and a 31 January declaration

The resolution sorts issuers into self-managed transport, where the shipper knows every field at issue, and outsourced transport, where a logistics operator, courier, cross-dock or marketplace assigns the driver or vehicle later. A third, special regime covers customs agents and firms that need a guide before Sernapesca, SAG, Sernageomin or ISP will clear the goods.

In the outsourced case the shipper marks the missing fields "Diferido" or "Sin Dato", and the carrier completes them, either with a new outsourced dispatch guide (GDT) that references the original or through an online annex the SII will publish as a technical manual. The SII says it will also open an API so carriers can add the logistics data after the fact. Every company must tell the SII which model it uses by 31 January, through an application the SII says will appear on its site in the coming weeks, and keep that choice for at least six months. A company that declares nothing is treated as self-managed, which means every field is due at issue.

Postal and mass courier services can be exempted where their own tracking makes the data redundant, and a buyer collecting goods at the seller's premises needs only the invoice or boleta.

Where the dates bite

The SII's 23 October notice says issuers that already hold the data "must" start on 1 November; its 29 October notice says they "may". The resolution itself puts every obligation in force on 1 November and gives only the GDT and annex routes until 1 May 2027, during which intermediaries may move goods on the shipper's original document if the gaps are marked. Penalties sit in article 97 of the Tax Code for missing or false guides and in article 109 for documents that omit the new requirements.

For a business with its own fleet, the change is a data feed: driver and plate need to reach the invoicing system before the guide is stamped. For one that outsources, the work sits with the carrier and with whichever DTE provider issues its documents, and the 31 January declaration is the first hard date. Our billing and invoicing software category lists four products and our transportation management software category lists 15.

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Sources

• SII: SII refuerza entrada en vigencia de la Resolución Exenta N°144, al 1 de mayo de 2027, 29 October 2026
• SII: SII actualiza exigencias para facturas y guías de despacho, 23 October 2026
• SII: Resolución Ex. SII N° 144 de 2026 (full text, PDF), 23 October 2026