Chile mandated e-invoicing in 2001, requiring all companies to issue Electronic Tax Documents (DTEs) via the Servicio de Impuestos Internos (SII). The SII oversees the e-invoicing system, requiring real-time validation. DTEs cover various transactions, including invoices, non-taxable/exempt invoices, purchase invoices, invoice settlements, debit notes, credit notes, dispatch advice, export invoices, and export credit/debit notes. Non-compliance penalties include fines and potential criminal prosecution.
Chile E-Invoicing and Electronic Receipts Regulations Overview
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Other countries
Author: Ema Stamenković
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General information
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4154
Content accuracy validation date:
22.07.2025
Content accuracy validation time:
10:31h
- Overview and Mandate
Chile pioneered e-invoicing in Latin America, starting voluntarily in 2001 and mandating B2B electronic invoicing for all taxpayers by 2018 (Law No. 20.727). Paper tax documents are no longer valid. All companies must issue Electronic Tax Documents (DTEs) via the Servicio de Impuestos Internos (SII).
- Regulatory Authority and System
The SII oversees Chile’s e-invoicing system, requiring real-time DTE validation. Taxpayers register with the SII, issue DTEs for validation, and send validated invoices to customers in XML_DTE format via email.
- Key Requirements for Compliant E-Invoices (DTEs)
- Registration and CAF: Businesses register with the SII to obtain a Código de Asignación de Folios (CAF), a digital signature validating e-invoices.
- XML Format: E-invoices must use XML format.
- Digital Signature: CAF ensures document authenticity and security.
- Archiving: Issuers and recipients must store e-invoices in XML for 6 years.
- PDF417 Barcode: E-invoices require a PDF417 barcode with important data.
- Invoice Content: Must include a unique sequential number, supplier/customer details (including tax IDs), goods/services description, total amount, payment method, and VAT rate/amount.
- E-Invoicing Systems
- SII’s Free System: For low-volume invoicing, non-integrated with business software.
- Proprietary/Third-Party Systems: For high volumes, integrating with ERP/business software, provided by certified vendors.
- Types of DTEs
DTEs cover various transactions:
- Invoices
- Non-Taxable/Exempt Invoices
- Purchase Invoices
- Invoice Settlements
- Debit Notes
- Credit Notes
- Dispatch Advice
- Export Invoices
- Export Credit/Debit Notes
- Invoice Claims and Acceptance
Recipients have 7 days to accept or dispute e-invoices via the SII. Inaction after 7 days implies acceptance.
- Invoice Control
The SII tracks invoices and discrepancies. Automated solutions reconcile invoice data with SII records daily.
- Electronic Receipts
Electronic receipts (vouchers/purchase tickets) for final consumers must be sent to the SII within 1 hour, with a Daily Sales Summary submitted. From May 2025, printed receipts are mandatory for in-person sales (compliance deadline: March 1, 2026, for businesses without printing capabilities).
- Buyer Identification (Effective September 1, 2025)
Per Resolution EX. SII N°44, sales exceeding 135 Unidad de Fomento (~$5,186,253.15 CLP in 2025) to non-VAT taxpayers require payer identification (name, RUT, payment method, goods/services description, optional phone/email) in electronic sales invoices. Businesses must maintain internal records from June 1, 2025, while adjusting systems.
- Benefits
E-invoicing enhances automation, payment cycles, VAT compliance, data accuracy, and DTE management.
- Non-Compliance Penalties
Penalties include fines ($77–$1,500 for shipping without e-invoices; 50%–500% of tax due for falsified DTEs) and potential criminal prosecution for serious offenses.
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