Chile has delayed enhanced electronic invoicing and dispatch guide compliance until 1 November 2026, as confirmed by SII's Exempt Resolution No. 52. From 1 August 2022, daily sales summaries are no longer needed. The DTE system, introduced in 2001, facilitates digital invoicing and VAT return generation.
Chile Delays New E-Invoicing and Dispatch Guide Obligations
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Chile
Author: Ema Stamenković
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Content accuracy validation date:
28.05.2026
Content accuracy validation time:
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Chile has postponed the rollout of enhanced electronic invoicing and dispatch guide compliance obligations until 1 November 2026. The extension was confirmed by the Servicio de Impuestos Internos (SII) in Exempt Resolution No. 52, published on 10 April 2026. It concerns expanded transport, logistics, shipment, carrier, and goods information requirements linked to the physical movement of goods.
August 2022 change
From 1 August 2022, taxpayers are no longer required to submit daily sales summaries. The SII now uses DTE data to populate electronic sales and purchase ledgers.
Chile’s DTE electronic invoicing system
Chile pioneered VAT electronic invoicing in 2001 and made it mandatory for most taxpayers from March 2018. The DTE (Documentos Tributarios Electrónicos) system includes ten XML-format fiscal documents. SII assigns unique identification codes for tracking. Taxpayers not issuing e-invoices must issue e-tickets. The SII also generates draft VAT returns from reported invoices.
DTE process
- Taxpayers register with SII for a private digital key (Código de Asignación de Folios – CAF).
- A delivery document (Guía de Despacho) is created and transmitted to the government.
- The invoice is prepared in the accounting/ERP system with reference to the Guía de Despacho and sent to the SII webservice.
- SII validates the invoice and applies a digital signature.
- The signed invoice is sent to the customer for electronic approval (within eight days). Refusals are notified by email to the supplier.
- Taxpayers submit monthly sales and purchase files (RCV) based on reported invoices. The SII prepares draft pre-filled VAT returns.
How to submit invoices to SII
Taxpayers can transmit invoices via:
- SII’s free online submission tool.
- Adapted accounting or invoicing software.
- A third-party certified e-invoicing provider.
DTE documents include:
Goods Invoice, Exempt Goods Invoice, Bill of Lading, Credit Note, Debit Note, Purchase Invoice, Consignment Invoice, Export Invoice, Export Credit Note, Export Debit Note, Consumer Invoice, Exempt Consumer Invoice, and related registers.
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