The new rules mandates digital payment and intermediation platforms to verify users’ compliance with business activity obligations through the SII platform’s “situación tributaria” option, API tax ID queries, or other SII-provided digital tools.
Chile’s tax administration (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 via three methods: using the SII platform’s “situación tributaria” option, an API query of the taxpayer’s tax ID to verify compliance, or other digital mechanisms provided by the SII.
Resolution Ex. 99-2025 repeals Resolution Ex. 79-2025 of 26 June 2025.
This resolution also updates the regulations requiring digital payment platform providers and digital intermediation platform (DIP) operators in Chile to ensure that their users have informed the SII about the commencement of their business activities.
Digital payment platform providers and DIP operators must validate their user stock with the SII by 30 September 2025 and submit it by 30 November 2025. In December 2025, the SII will notify which users have reported starting or ending business activities.
Additionally, digital payment platform providers and DIP operators must inform users who haven’t reported their business activity to correct this, and are obligated to report exempt users by March 2026.
The obligations in this resolution will come into effect on 1 October 2025.
