# Chile's SII and vehicle expense reporting in 2026

> Chile's SII updated its expense-reporting circular in 2026. How it applies to mileage.

**Author:** Diego Fernández — Argentine Tax Specialist (AFIP)  
**Published:** 2026-04-26  
**Updated:** 2026-04-26  
**URL:** https://quilometragem.com/blog/chiles-sii-and-vehicle-expense-reporting-in-2026

**TL;DR:** Chile's SII updated expense reporting in 2026: 30-day window, electronic docs, formal logbook, automatic cross-checks.

- Circular 18/2026
- 1 UTM/month without report
- Rate CLP 350-500/km
- Retain 6 years

## What SII did in 2026

Chile's SII issued Circular 18/2026 updating Exempt Resolution 6/2008 on employee expense reporting. Key changes for vehicle reimbursement: 30-day reporting window (was 'reasonable'), explicit electronic-document acceptance, formal logbook requirement for per-km reimbursement, and a 1 UTM/month threshold below which no individual report is needed (just policy + simplified logbook).

## Per-km in employee vehicle

SII sets no official rate. 2026 market: CLP 350-500/km depending on vehicle and region. The per-km rate must cover fuel, maintenance, proportional depreciation, insurance, and proportional registration. Document the composition annually.

## Employee tax treatment

Reimbursement of actually-incurred work expenses, properly documented, is *not* labor income under LIR Art. 42 §1 — no IUSC, no contribution base.

## Employer tax treatment

Deductible under LIR Art. 31. VAT credit on fuel only when the invoice is in the company's name with the company's RUT.

## Electronic cross-checks

From April 2026, SII automatically cross-references electronic receipts with reported reimbursements. Common flagged inconsistencies: invoice used twice (reimbursement + company purchase), invoice in a third party's name, fuel charged outside the trip window, vehicle in logbook differs from employee's registered car (cross-check with Civil Registry).

## Frequently asked questions

### How long to retain the documentation?

6 years (SII statute of limitations); 9 years if an audit is open.

### 1 UTM/month without reporting — how much in 2026?

CLP 65,967 in April 2026, with monthly IPC indexation.

## Sources

- [SII — Circular 18/2026 sobre rendición de gastos](https://www.sii.cl/normativa_legislacion/) — Servicio de Impuestos Internos (2026-04-26)
- [Ley sobre Impuesto a la Renta — Art. 31 Gastos necesarios](https://www.sii.cl/) — SII (2026-04-26)