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
Public
Other countries
Author: Ema Stamenković
Category:
General information
Views:
527
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 Paper tax documents are no longer valid.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.
Other news from Other countries
South Africa: 5-Corner Peppol Integration to Modernize E-Invoicing and Reporting
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The National Treasury and SARS released the 2025 Draft Tax Administration Laws Amendment Bill, supporting SARS's VAT Modernisation Project, including e-invoicing and e-reporting. The potential launch is 2028 or later, with stakeholders invited to comment on VAT data model formulation and reporting. On 16 August 2025, the National Treasury and SARS released the 2025 Draft Tax Administration Laws Am... Read more
E-invoicing system of the Netherlands - Overview
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Peppol, the Dutch e-invoicing system, became mandatory for all Dutch central government suppliers in 2017. With 84% of invoices received as e-invoices, 47% processed via the Peppol network, the Netherlands is focusing on digitalization and integrating the hiring process for contract work. Peppol serves as the basis for public administrations' electronic invoicing. E-invoicing emerged in 2017 as re... Read more
Luxembourg e-Invoicing Overview
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Luxembourg has implemented e-Invoicing for public procurement contracts since 18 March 2023, requiring all economic operators to issue compliant e-Invoices. The country fully adopts the European e-Invoicing standard EN 16931, using Peppol BIS Billing 3.0 and UBL 2.1 formats. The Peppol network connects public sector bodies, with e-Invoice volume increasing from <100 in 2021 to ~1.4 million in 2024... Read more
China Introduces New Reporting Requirements for Digital Platform
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
China's State Council has imposed tax-related regulations on digital platform operators, requiring quarterly reports and business details within 30 days, with exemptions for service providers. On June 20, 2025, the State Council of China announced rules that, in accordance with Order of the State Council No. 810, require digital platform operators, including foreign operators, to report tax-relate... Read more
Brazil’s Tax Reform: Simplifying the System
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Brazil's first tax reform in over 30 years aims to simplify and modernize the tax system by unifying four taxes into a dual Value Added Tax (VAT) system and introducing a tax on harmful products. Despite short-term challenges, the reform promises a simpler, more predictable tax system. Brazil’s first tax reform in over 30 years aims to simplify and modernize the tax system by unifying four t... Read more
Multi-State Sales Tax for Philadelphia Businesses
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Philadelphia businesses selling across state lines face complex sales tax obligations due to unique rules and filing schedules. Understanding these varies by state, preventing delays, penalties, and stress. Common issues include early/late registration, incorrect tax rates, poor record-keeping, wrong filing frequency, and missing zero-filings. Proactive management is essential for compliance, incl... Read more
UAE Launches PINT AE v1.0.1 as Official E-Invoicing Standard Ahead of Mandate
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
OpenPeppol has released PINT AE v1.0.1, the UAE-specific specification for electronic invoicing, with technical refinements and alignment expected by early 2026. This marks a significant milestone in UAE's digital tax transformation. The most recent iteration of the UAE-specific Peppol specification for electronic invoicing, PINT AE v1.0.1, has been made available by OpenPeppol. The update adds im... Read more