Chile's tax authority, the SII, has granted automatic relief from interest charges and penalties for monthly VAT returns after technical disruptions to its digital platform prevented taxpayers from meeting the 20 February 2026 deadline for Form 29 submissions. Taxpayers who file online by 23 February 2026 will benefit from the waiver without needing to submit a formal application.
Chile’s tax authority (SII) issued Resolution EX. SII No. 27 on 20 February 2026, which provides automatic forgiveness of interest charges and penalties for taxpayers affected by system outages.
The SII’s digital platform experienced technical disruptions on 20 February 2026, the deadline for submitting Form 29 (monthly VAT return) tax declarations and payments. Since these access problems were beyond taxpayers’ control, the agency classified the situation as force majeure and authorised relief measures.
The automatic waiver applies to:
- Interest and penalties from late filing or payment
- January 2026 tax period obligations
- Form 29 submissions made online, including cases where payment was deferred
No application is necessary as the relief is applied automatically when taxpayers file their declarations online. To qualify, submissions must be completed by 23 February 2026. This measure reflects the SII’s commitment to supporting voluntary compliance and recognising taxpayer good faith during system emergencies.
