Christian Delcorto, collaborator at Asoinco and Partner at CCL Auditores Consultores, argues that Exempt Resolution No. 154 issued by the Chilean Internal Revenue Service (SII) should be repealed or, alternatively, that its implementation timeline should be extended from the initial six months to at least one year.
On May 1, Exempt Resolution No. 154 issued by the SII will come into force, introducing new requirements for electronic delivery notes and invoices supporting the transportation of goods.
Christian Delcorto explains that “with the entry into force of Exempt Resolution No. 154, there is a turning point for the logistics sector.”
Until now, logistics for many companies had been considered a purely operational matter, primarily focused on ensuring efficiency and the physical transportation of goods to customers.