The deadlines for platforms to verify users’ business registrations with the SII and for DIPs to validate and submit this information have been postponed: verification now starts 2 January 2026, DIP validation by 1 January 2026, and the final submission by 1 March 2026.
Chile’s tax administration (SII) published Resolution Ex. SII No. 127-2025 on its website on 29 September 2025, which delays the implementation of certain obligations for digital payment platforms and digital intermediation platform (DIP) operators.
Initially scheduled for 1 October 2025, the requirement for these platforms to verify whether their users have registered their business activities with the SII will now take effect on 2 January 2026.
Additionally, the deadline for DIPs to validate their user base with the SII has been pushed from 30 September 2025 to 1 January 2026. The submission of this validated information, initially due by 30 November 2025, has also been extended to 1 March 2026.
The changes outlined in Resolution Ex. SII No. 127-2025 modifies the timeline set by Resolution Ex. SII No. 99-2025.
Earlier, SII published Resolution Ex. SII No. 99-2025 on its website on 7 August 2025, which allows digital payment platform providers and digital intermediation platform (DIP) operators to confirm their users’ compliance with business activity obligations.
