This paper focuses on the discrete-time sliding-mode control problem, that is, given an uncertain linear system under the effect of external matched perturbations, to design a set-valued control law that achieves the robust regulation of the plant and at the same time reduces substantially the chattering effect in both the input and the sliding variables. The cornerstone is the implicit Euler discretization technique together with a differential inclusion framework which allow us to make a suitable selection of the control values that will compensate for the disturbances. Numerical examples confirm the effectiveness of the proposed methodology.