Chilean digital payment platforms must ensure users report business activity to the SII, starting 1 October 2025.
Chile’s tax authority (SII) has published Resolution Ex. 79-2025 on the SII’s website on 26 June 2025.
This regulation establishes reporting requirements for Chilean digital payment platform providers and digital intermediation platform (DIP) operators, effective 1 October 2025. These entities must confirm that their users have reported the initiation of their business activities to the SII.
Key requirements include:
User verification
Resolution 79-2025 mandates digital marketplaces and payment facilitators to verify their domestic clients’ commercial activity status. By 30 October 2025, they must submit client databases to the SII for verification. In November 2025, the SII will notify platforms of unregistered active taxpayers, who must then declare their activities or prove exemption by 31 December 2025.
DIP operators must confirm their users’ compliance with tax obligations before onboarding and every six months thereafter. This can be done via:
- The SII platform (“situación tributaria” option), or
- An API query of the user’s tax ID.
Biannual reporting
Operators must submit their user database to the SII by:
- 5th business day of January (covering up to 31 December of the prior year).
- 5th business day of July (covering up to 30 June of the current year).
Reporting format
The resolution includes annexes detailing the required reporting format.
Failure to comply with the obligations outlined in Resolution 79-2025 will lead to sanctions under the Chilean Tax Code. Public entities will be subject to penalties under Article 102, while other taxpayers will incur penalties under Article 109.
