To export goods or services from Chile, issue an Electronic Export Invoice (DTE) to comply with SII regulations. This document includes exporter and importer details, product/service descriptions, quantities, values, and transport conditions, justifying the transaction to Customs. Register as an exporter with the SII by submitting Form 3230 and receiving authorization. When issuing an invoice, select "Export Invoice" and complete the required fields. Mistakes can lead to rejection; use Export Notes for corrections. Accurate details are crucial to avoid penalties and complications with clients.
Electronic Export Invoice (DTE) in Chile
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Author: Ema Stamenković
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Content accuracy validation date:
14.04.2026
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If you sell products or services outside Chile, you must issue an Electronic Export Invoice (DTE). This document formally records the sale with the SII (Chilean Internal Revenue Service) and ensures full tax compliance.
The guide explains how to issue an export invoice step by step, the requirements, and common mistakes to avoid.
What is an Export Invoice in Chile?
An Electronic Export Invoice formalises the international sale of goods or services from Chile to another country. It complies with SII regulations and is required for all export transactions.
The invoice includes the exporter’s and importer’s details, description of goods or services, quantities, values, delivery terms, and transport conditions. It justifies the transaction to Customs and serves as the basis for calculating taxes, duties, and other legal requirements in Chile and the destination country.
Important Information
The export invoice applies to both physical products and services (such as consulting, design, or web development). When exporting services, you may choose the foreign currency that best suits you.
How to Create an Export Invoice
The process is almost identical to issuing a regular electronic invoice. The only difference is that you must select “Export Invoice” as the document type. This option appears only if your company is already registered with the SII as an exporter.
Register and Obtain Export Invoice at the SII
Before issuing export invoices, your company must register with the SII to be authorised as an exporter.
Steps to Register:
- Fill out Form 3230 (available for download in PDF format from the SII).
- Specify the documents requested:
- Electronic export invoice (code 110)
- Electronic export debit note (code 111)
- Electronic export credit note (code 112)
- Submit an Administrative Request via the SII website using your RUT and company password. The subject must be “document and stamp requests”.
- Upload the completed Form 3230 together with the ID of the legal representative.
Note for service exporters: Use the same procedure, but state the subject as “Application for registration as a service exporter”.
How to Issue an Electronic Export Invoice in the SII
Once registered and authorised:
- In the SII electronic tax documents menu, select the “Export Invoice” option.
- For foreign clients (who have no Chilean RUT), enter “5” in the RUT field.
- Complete the remaining fields: foreign company name, address, description of products/services, quantities, values, and currency.
- Indicate the equivalent unit price in Chilean pesos (the system automatically converts the amount).
What Happens if You Make a Mistake or Fail to Issue an Export Invoice?
Correct data is essential because the invoice supports the export with the SII and Customs.
If information is incorrect (e.g. destination country, currency, or description), the invoice may be rejected. In that case, issue an Export Credit Note to correct or cancel it, or an Export Debit Note to add or adjust values.
Failing to issue the invoice can result in the SII treating the transaction as undeclared. This may lead to penalties, fines, inability to justify the export to Customs, shipping delays, and difficulties for the foreign buyer (including tax refund issues or damage to your business reputation).
Always double-check all details before issuing and meet the required deadlines to avoid tax audits or problems with international clients.
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