Chile reopens paper invoicing in ten disaster-declared regions
- Jurisdiction
- Chile
- Tax
- VAT
- Change type
- Invoice rules
- Status
- In force
- Impact
- FYI
- Announced
- 27 July 2026
- Effective
- 21 July 2026
- Instrument
- CL-99
- Authority
- Servicio de Impuestos Internos
- Systems
- Invoicing
- Verified
- Fetched from official source · high confidence
Taxpayers carrying on economic activity in Atacama, Coquimbo, Valparaiso, Metropolitana de Santiago, O'Higgins, Maule, Nuble, Biobio, La Araucania or Los Rios, following the storm and flooding catastrophe declared by Interior Ministry Decree 113 of 21 July 2026.
If you operate in one of the ten Chilean disaster-declared regions, you may issue paper tax documents instead of electronic DTEs for 12 months from 21 July 2026.
Invoicing
SII Resolucion Exenta N 99 of 27 July 2026 authorises taxpayers in ten regions declared disaster zones by Interior Ministry Decree N 113 of 21 July 2026 to use paper tax documents instead of the mandatory electronic DTE system for 12 months, under art. 54 inciso segundo of D.L. 825 of 1974. Regions: Atacama, Coquimbo, Valparaiso, Metropolitana, O'Higgins, Maule, Nuble, Biobio, La Araucania, Los Rios.
What changed in detail
SII Resolucion Exenta N 99 of 27 July 2026 authorises taxpayers in ten regions declared disaster zones by Interior Ministry Decree N 113 of 21 July 2026 to use paper tax documents instead of the mandatory electronic DTE system for 12 months, under art. 54 inciso segundo of D.L. 825 of 1974. Regions: Atacama, Coquimbo, Valparaiso, Metropolitana, O’Higgins, Maule, Nuble, Biobio, La Araucania, Los Rios.
What it means
Mandatory e-invoicing regimes generally keep a statutory escape hatch for exactly this situation, and Chile’s sits in article 54 of D.L. 825. The authorisation is time-limited and geographically bounded: it runs twelve months from the catastrophe date, not from the resolution, and it does not extend to taxpayers outside the ten named regions even if their systems were affected.
Proof
AUTORICESE el uso de documentos tributarios en papel, conforme lo indica el inciso segundo del articulo 54 del D.L. N 825 de 1974, a aquellos contribuyentes que desarrollen su actividad economica en las regiones de Atacama, Coquimbo, Valparaiso, Metropolitana de Santiago, Libertador General Bernardo O'Higgins, Maule, Nuble, Biobio, La Araucania y Los Rios
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