The resolution requires collecting, verifying, and reporting taxpayer information to enhance transparency and ensure compliance by individuals and businesses on these platforms.
Chile’s tax authority (SII) has issued Resolution No. 168 on 27 November 2025, setting out clear rules for how electronic payment service providers and digital platforms that facilitate transactions between buyers and sellers must verify and report the tax compliance of their users.
The resolution establishes obligations to collect information, validate taxpayer data, and submit reports, aiming to improve transparency and ensure that individuals and businesses operating on these platforms meet their tax responsibilities.
Obligated Entities
The requirements apply to all state administration organs, regional governments, and municipalities. They must verify compliance for individuals seeking authorization to conduct regular economic activities, or when such authorization is a prerequisite for starting operations. These obligated entities are responsible not only for checking compliance but also for reporting annually to the SII on users who declared they did not need to register, including the number of such users and the total value of their transactions.
Obligated entities must verify and demand tax compliance initially when the service is contracted with the user, and subsequently at least once every semester, specifically in January and July of each year.
Verification Requirements and Timing
Compliance is primarily verified by requiring a newly issued Certificate of Tax Compliance or by using automated API requests to the SII system. The resolution explicitly defines conditions of non-compliance, including failure to file essential VAT or Income Tax declarations for preceding periods or having an uncorrected tax record after official notification.
Furthermore, if an obligated entity engages with an identified non-compliant user, the entity is required to anticipate a portion of the Value Added Tax (VAT) related to those operations.
Tax Periods Considered
Tax periods are divided into two semesters:
- First Semester (Jan-June): Monthly taxes (VAT) up to the October period of the previous year; Income Tax up to the declaration of the previous tax year.
- Second Semester (Jul-Dec): Monthly taxes (VAT) up to the April period of the current year; Income Tax up to the declaration of the current tax year
A user is considered non-compliant with tax obligations if they have failed to file multiple required VAT or annual income tax declarations, are involved in an ongoing or concluded tax crime case, or have not corrected unjustified tax documents after being warned by the SII. Once flagged, this non-compliant status remains until the end of the semester, when it is reassessed.
The resolution enters into effect on 2 March 2026.
