SII clarified that software companies can now independently certify the file formats for 2026 income tax return sworn statements via a new online tool, streamlining the review process.

Chile’s tax administration (SII) provided clarification about the software certification process for generating income tax returns on 24 November 2025.

Instructions are now available for software manufacturers and distributors interested in participating in the certification process for the file formats used to generate the sworn statements for the 2026 income tax return.

This certification process will allow software companies to independently certify the file formats to be used for sworn statements in the income tax return process via the SII website. This tool facilitates and expedites the review process.

The validation period will run from 22 December 2025 to 31 January 2026.