Chile E-invoicing Summary

Chile introduced e-invoicing in 2001 and has mandated taxpayers to issue electronic tax documents (DTEs) for B2B transactions since 2018. The Chilean Internal Revenue Service (SII) oversees the mandatory system, which requires registration, XML format, digital signature, and storage for 6 years. DTEs include Invoices, Non-Taxable/Exempt Invoices, Purchase Invoices, Invoice Settlements, Debit Notes, Credit Notes, Dispatch Advice, and Export Invoices.

Overview and Mandate

Chile pioneered e-invoicing in Latin America, introducing voluntary e-invoicing in 2001. Since February 1, 2018, under Law No. 20.727, all taxpayers must issue electronic tax documents (DTEs) for B2B transactions, with paper documents legally invalid.

Regulatory Authority and System

The Chilean Internal Revenue Service (SII) oversees the mandatory e-invoicing system. Taxpayers issue DTEs to the SII for real-time validation before emailing them to recipients in XML_DTE format.

Main Requirements for Compliant DTEs

• Registration and CAF: Businesses must register with SII to obtain a Código de Asignación de Folios (CAF), a digital signature for legally binding e-invoices.
• XML Format: E-invoices must use XML format.
• Digital Signature (CAF): Ensures document validity and security.
• Archiving: Both issuers and recipients must store DTEs for 6 years.
• PDF417 Barcode: Must include key invoice information.
• Invoice Content: Requires 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: Supports high volumes, integrates with ERP/business software.

Types of DTEs

DTEs include Invoices, Non-Taxable/Exempt Invoices, Purchase Invoices, Invoice Settlements, Debit Notes, Credit Notes, Dispatch Advice, and Export Invoices (including Credit/Debit Notes).

Invoice Claims and Acceptance

Recipients have 7 days to accept or dispute an e-invoice. Inaction implies irrevocable acceptance.

Invoice Control

SII provides tools to track invoices and reconcile discrepancies between declared and received DTEs via automated solutions.

Electronic Receipts

Electronic receipts (vouchers/purchase tickets) are mandatory for consumer sales, sent to SII within 1 hour. A Daily Sales Summary is required. From May 2025 (compliance by March 1, 2026, for non-equipped businesses), printed receipts are mandatory for in-person sales (Resolution No. 12).

New Buyer Identification (Effective September 1, 2025)

Resolution EX. SII N°44 requires identifying payers for transactions >135 UF (~$5,186,253.15 CLP in 2025) with non-VAT taxpayers. Details (name, RUT, payment method, goods/services description, optional phone/email) must be included in electronic sales invoices. Internal records are required from June 1, 2025, during system adjustments.

Benefits of E-Invoicing

• Enhanced automation
• Improved payment cycles
• Simplified VAT compliance
• Increased data accuracy
• Efficient DTE management

Non-Compliance Consequences

• Fines for shipping without e-invoices: $77–$1,500.
• Falsifying DTEs: Fines of 50–500% of tax due, plus potential criminal prosecution.

Staying Informed

Businesses must stay updated on SII regulations.