Chile: New rules from the SII for accrediting tax compliance on digital platforms and payment methods

Exempt Resolution No. 168 of the Internal Revenue Service (SII), published on November 27, 2025, establishes new obligations for digital platforms and payment processors.

The central objective is to standardize the accreditation of tax compliance , within the framework of the modifications to article 68 of the Tax Code introduced by Law No. 21,713.

These instructions impact companies that facilitate electronic transactions and that will have to periodically verify the tax status of their users.

What does Resolution No. 168 regulate regarding accreditation?

The resolution requires certain obligated entities to demand from their users a certificate or verification that proves their current tax compliance.

Who are the obligated entities?

Mostly:

• Administrators, operators or providers of electronic payment methods .

• Digital intermediation platforms that facilitate the purchase or contracting of goods and services between third parties.

  
  

Times when tax compliance accreditation must be carried out

The obligated entities must require accreditation in two instances:

1. At the time of contracting the service

The user must submit a tax compliance certificate , downloaded from their portal on the SII website.

2. Periodic semi-annual verification

It must be done:

• In January

• In July

  
  

Verification can be done through:

• Individual RUT consultation in “Tax status of third parties”.

• Automated query via API (authorization in accordance with Resolution Ex. No. 117/2025 ).

  
  

Criteria that determine tax non-compliance

The SII considers a user to be in a state of tax non-compliance if they meet any of these criteria:

1. Non-compliance due to lack of declarations

The analysis is based on historical statements:

• VAT (F29): not submitting at least 3 returns in the previous 36 periods.

• Income (F22): not filing at least one annual return in the last 3 tax years.

The reviewed cuts are:

Semester	VAT	Rent
Jan–Jun	Until October of the previous year	Statement of the previous AT
Jul–Dec	Until April of the same year	AT declaration in progress

2. Non-compliance due to legal history

It is configured when:

• There is a complaint, lawsuit or ongoing proceeding for tax crimes.

• The taxpayer has an outstanding sentence.

  
  

3. Non-compliance due to unjustified documents

This occurs when:

• There are tax documents pending justification for more than 6 months .

• The taxpayer was notified by the SII and did not correct the situation.

  
  

The cut-off dates are:

• December 10 (first semester).

• June 10 (second semester).

  
  

The condition remains in effect until the end of the semester (June 30 or December 31).

Penalties for entities that do not verify accreditation of tax compliance

If an "obligated entity" provides services to users who do not prove compliance, it must advance a portion of the VAT associated with the transaction , according to instructions that will be defined in a subsequent resolution.

Failure to comply with Resolution No. 168 is punishable under Article 109 of the Tax Code.

Key implementation dates

Date / Period	Event	Detail
February 2–16, 2026	Initial payroll submission	Entities authorized to use the API must submit a list of current users.
February 18, 2026	Information available	The SII publishes compliant and non-compliant users
From 18 Feb 2026	Certificate available	Individuals and entities will be able to download their certificate
March 2, 2026	Entry into force	Entities must verify the complete stock of users.

Source : Internal Revenue Service

Brinta and tax compliance management in Chile

The new SII obligation requires continuous verification and reliable processes.

Brinta helps companies meet these requirements with automation, traceability, and an infrastructure prepared for increasingly demanding regulatory frameworks.

Talk to our team and ensures an orderly and frictionless implementation of this new SII requirement.