In Chile, B2C transactions use e – receipts (Boleta Electrónica), an electronic receipt reported in XML format to the SII. Businesses must deliver printed receipts, and daily aggregated reports are typically sent to SII, with documents digitally signed like B2B invoices.
Chile’s Fiscalization System
Public
Chile
Author: Ema Stamenković
Category:
Fiscal subject related
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65
Content accuracy validation date:
20.05.2026
Content accuracy validation time:
09:29h
Chile is a country with an online, document-based fiscalization system.In Chile, business-to-consumer (B2C) transactions require Boleta Electrónica, an electronic receipt. A digital XML document that is reported to the Tax Authority takes the place of the conventional paper receipt. Document delivery and point-of-sale compliance are crucial aspects of daily retail operations because the current Tax Authority regulations for in-person sales to final consumers require businesses to provide a printed representation of e – receipts (the Boleta Electrónica) and, if applicable, the payment receipt.
All B2C transactions must be implemented.
Although real-time reporting models are also available, the system typically functions by sending a daily aggregated report ("Consumo de Folios") to the Tax Authority.
The format in use is XML format. The technical standard is equivalent to Electronic Tax Documents - Factura Electrónica (DTE) Type 41 (Boleta Exenta) or Type 39 e – receipt (Boleta Electrónica). They need to be digitally signed, much as B2B invoices.
Document archiving period is 6 years. In order to ensure complete compliance with Chilean regulations, issuers are required to keep the XML files and provide them to the SII for audit reasons.
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This document is a technical implementation guide for electronic invoicing in Chile, issued by the Chilean Tax Authority (SII). It provides detailed technical instructions for businesses and software providers on how to generate, sign, validate, transmit, print, and exchange Electronic Tax Documents (DTEs) in compliance with the Chilean electronic invoicing system. Read more
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New document was uploaded: Exempt Resolution SII No. 45 of September 1, 2003 – Establishes Rules and Operating Procedures with Respect to Electronic Tax Documents (EN)
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Author: ............
This is a core technical and operational regulation for electronic tax documents (DTEs). It defines electronic tax documents (DTEs), electronic signatures, electronic stamps/timbres, folio authorization (CAF), transmission to SII, validation/rejection rules, storage and audit obligations. Read more
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New document was uploaded: Fiscal receipt requirements in Chile
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Author: Vukašin Santo
The purpose of this document is to present the main requirements for issuing a fiscal receipt in Chile, with focus on the Boleta Electrónica, the electronic receipt used mainly for B2C retail transactions Read more
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