Chile’s Internal Revenue Service (SII) published Resolution No. 168 on 27 November 2025, establishing new and stringent obligations for entities that intermediate or facilitate economic digital transactions. Beginning 2 March 2026, digital platform operators and electronic payment providers must verify the tax compliance of their users, report user transactions to the SII and possibly assume VAT liability for noncompliant users. The resolution forms part of a broader initiative to strengthen oversight of the digital economy and reduce tax evasion.
The following entities are required to verify compliance of their users:
Covered entities must require users to demonstrate tax compliance at the time services are contracted and must re-verify every six months (in January and July). Verification includes confirming that users are registered for tax purposes and remain current with their return filing and payment obligations. Proof may be provided through:
Entities that continue providing services to noncompliant users must advance a portion of the VAT associated with each transaction following the procedures and deadlines set by the SII. This requirement creates significant financial and operational risk, underscoring the need for preventive controls and internal tax verification processes. In addition, monetary penalties may also be imposed on a covered entity without prejudice to other tax or administrative liabilities (the resolution does not specify potential penalties on the user).
Covered entities must comply with the following reporting obligations:
Entities that fall within the scope of the resolution should consider taking the following actions:
Cristian Vargas
Francisca Contreras Troncoso
BDO in Chile
Covered Entities and Scope of Obligations
The following entities are required to verify compliance of their users:
- Administrators, operators and providers of electronic payment methods with respect to users who contract their services to conduct economic activities; and
- Operators of digital intermediation platforms that facilitate transactions between third parties for the acquisition of goods or services with respect to suppliers using such platforms.
Covered entities must require users to demonstrate tax compliance at the time services are contracted and must re-verify every six months (in January and July). Verification includes confirming that users are registered for tax purposes and remain current with their return filing and payment obligations. Proof may be provided through:
- A tax compliance certificate available on the taxpayer's personal SII account; or
- Direct verification by the entity through the SII website, automated API consultation (with prior authorisation) or other approved technological means.
User Noncompliance and Penalties
A user will be deemed noncompliant if any of the following is present:- The user has failed to submit at least three VAT returns in the previous 36 periods and one required annual income tax return within the previous three years.
- The SII has filed a report, complaint or lawsuit for tax offenses, and administrative or criminal proceedings are pending or the user has not served a sentence imposed.
- Outstanding tax documentation remains unresolved for more than six months after an SII notification.
Entities that continue providing services to noncompliant users must advance a portion of the VAT associated with each transaction following the procedures and deadlines set by the SII. This requirement creates significant financial and operational risk, underscoring the need for preventive controls and internal tax verification processes. In addition, monetary penalties may also be imposed on a covered entity without prejudice to other tax or administrative liabilities (the resolution does not specify potential penalties on the user).
Reporting Obligations
Covered entities must comply with the following reporting obligations:
- Annual filing: Submission of a list of all businesses/individuals claiming they do not need to notify the SII that they have commenced activities and the number and value of their transactions;
- On demand reporting: Provision of specific transactional information for certain taxpayers at the request of the SII; and
- User registration reporting: Reporting of registered users by digital platform operators.
Effective Date and Transitional Measures
As noted above, the resolution becomes effective on 2 March 2026. Covered entities must review the status of their current user base and submit an initial list to the SII between 2-16 February 2026. The SII will publish the results by 18 February 2026.
BDO Takeaway
Entities that fall within the scope of the resolution should consider taking the following actions:
- Determine whether they qualify as digital intermediation platform operators or electronic payment providers.
- Determine the current user base to identify active users, users who claim they are not required to initiate activities and potentially noncompliant users under SII criteria.
- Select a tax compliance verification method (certificate or direct verification).
- Update user contracts to include tax compliance obligations, as well as measures for suspension or limitation of services in cases of noncompliance.
- Establish internal procedures for reporting to the SII.
- Assess the financial and operational impact of serving noncompliant users, including the potential requirement to prepay a portion of the VAT on their transactions.
Cristian Vargas
Francisca Contreras Troncoso
BDO in Chile