Chile: Tax compliance confirmation process for platforms and payment service providers

The tax authority of Chile (SII) on November 27, 2025, published Resolution No. 168, establishing the formal process for certain entities to verify that their users conducting business meet tax obligations as introduced by last year’s tax reform.

Who must verify tax compliance

The following entities are required to verify that users are in compliance with their tax obligations:

• Administrators, operators, or providers of electronic payment methods (e.g., card networks, PSPs, wallets)
• Operators of digital intermediation platforms that facilitate transactions between third parties for goods or services (e.g., marketplaces, ride-hailing, food delivery platforms)

In addition, these entities—as well as government agencies, regional governments, and municipalities—must verify that users register their business activities with the SII before starting operations unless they are explicitly exempt.

For this requirement, users are individuals or entities that “hire” or “contractually agree to use” the platform. This is to be targeted to local users, and not nonresidents as the purpose of the requirement is to comply with tax obligations in Chile.

What “verification” means in practice

At onboarding, these entities must require the user to provide an SII-issued tax compliance certificate downloaded from the user’s personal SII account.

The SII requires in-scope entities to re-verify at least twice a year, in January and July, the tax compliance of Chilean taxpayers.

How to verify

The SII provides several options for required entities to verify the tax compliance of Chilean taxpayers:

• Check the user’s Chilean tax ID (RUT) individually on the SII website
• Use an SII API for automated checks, after applying for API access under Resolution Ex. N°117 of 2025
• Use other SII-approved technological methods as SII makes them available

Annual and ad hoc reporting to SII

In-scope entities must annually report:

• Users who declared they do not need to start activities with SII
• The number of transactions and total amounts for those users

They must also report transaction counts and totals for specific taxpayers at the request of the SII.

In addition, digital platforms must also report their registered users.

When a user counts as noncompliant

The SII will mark users noncompliant if any of these situations apply:

• Missing returns: The user failed to file at least three monthly value added tax (VAT) returns in the last 36 periods and failed to file at least one annual income tax return in the last three tax years, when required by law. SII applies the semester cutoffs described above.
• Legal action: SII filed a complaint, report, or criminal charge for tax offenses. The noncompliant mark applies during the administrative or criminal process and continues during any sentence until completion.
• Unjustified tax documents or data: Based on the user’s economic activity and filing behavior, the user has tax documents or records pending justification for six months and did not correct the issue after SII notified them by email and via their personal SII page. SII also may notify under Article 59 bis of the Tax Code.

Consequences if entities serve noncompliant users

In-scope entities that continue to provide services to users who do not prove tax compliance must prepay part of the VAT related to each transaction. The SII will issue a separate resolution with the method and deadlines for this VAT prepayment.

Effective dates and initial rollout

The resolution sets an effective date of March 2, 2026.

In-scope entities must verify all existing users between February 2 and February 16, 2026, using the certificate or the verification methods above, with a roster submission if they have API access. The SII will return compliance status by February 18, 2026, or the next business day. For this initial check, SII will assess monthly tax compliance through December 2025 and annual income tax through tax year 2025.

Penalties

If an entity fails to follow this resolution, the SII will apply the general penalties for noncompliance with administrative obligations imposed by the SII.
 

For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Maximiliano Rojas | maximilianorojas@kpmg.com

Juan Infante | juaninfante@kpmg.com