E-invoicing in Chile

Chile pioneered electronic invoicing in Latin America. Since February 2018, all businesses—including rural and micro‐enterprises—must issue and receive electronic tax documents (DTEs) in XML format via the SII (Servicio de Impuestos Internos), with full clearance and digital signature requirements. Chile covers B2G, B2B, and B2C e‑invoicing universally.

Invoice format

DTE (Local XML)

Submission or exchange

SII

Scope, model and deadlines

Clearance Mandatory for all VAT-registered taxpayers; phased implementation completed by February 2018 for all enterprise sizes.

Invoice format

DTE (Documento Tributario Electrónico) – SII XML schema

Submission or exchange

SII (Servicio de Impuestos Internos) centralized clearance platform

Scope, model and deadlines

Clearance Mandatory for suppliers to public entities; phased rollout began 2003 pilot, fully mandatory nationwide by 2018.

Invoice format

DTE (Local XML)

Submission or exchange

SII

Scope, model and deadlines

Clearance Electronic receipts (Boleta Electrónica) mandatory for all taxpayers since January 2021.

Earlier guidance (pending review)

Real-time clearance reporting inherent; each DTE authorized by SII constitutes transaction-level VAT reporting.

Applicable transactions

Continuous real-time reporting via DTE clearance; monthly VAT Form 29 obligations remain in effect.

Format

Structured DTE XML transmitted to SII; monthly VAT Form 29 filing remains mandatory.