Chile’s tax authority has introduced a new annual reporting requirement for digital platforms, requiring intermediaries to disclose detailed information on influencer income and payments from the 2027 tax year.
Chile’s Internal Revenue Service (SII) announced on 1 September 2026 imposed a fresh reporting mandate targeting digital platform intermediaries, requiring them to submit detailed information about influencer earnings starting with the 2027 tax year.
The measure stems from SII Resolution No. 113, published on 31 August, and addresses a long-standing gap in tax compliance documentation for content creators operating through websites and apps.
Who must file and what they report
The regulation establishes Annual Sworn Statement No. 1965, compelling platforms that act as middlemen between content creators and their audiences to report all monetary flows. This applies to any intermediary—whether an individual, legal entity, or community—domiciled or resident in Chile that manages payments between subscribers and creators.
The SII defines digital content creators as natural persons who independently produce and distribute audiovisual material (videos, images, livestreams, podcasts, documents) through social networks or digital platforms. Digital content providers, by contrast, are entities primarily relying on audiovisual equipment and technical infrastructure rather than personal creative work.
Local platforms including Sponsor, Onfayer, UGC, and Arsmate will face the filing obligation. The annual deadline is 29 March, with reports covering income accumulated during the prior year.
According to Carolina Saravia, Deputy Director of Tax Audits at the SII, this centralised reporting will consolidate previously scattered data and provide the agency with comprehensive visibility into the sector’s financial activity.
2026 compliance picture
Tax year 2026 revealed mixed adherence levels. Of 13,855 influencers who filed returns, 3,699 owed SUD 8,298,161,056 in total taxes. Among this group, 2,390 increased their tax liability, while 10,089 claimed refunds.
Compliance with tax document issuance requirements improved markedly. The number of influencers correctly issuing fee receipts rose from 285 to 440 taxpayers, representing net reported income of USD 2,055,164,633.
