Country Guide · Americas

Chile

Covered by Complyance

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.

E-invoicing

Status

Mandatory

Format

DTE (Documento Tributario Electrónico) – SII XML schema

Infrastructure

SII (Servicio de Impuestos Internos) centralized clearance platform

Model

Clearance

E-reporting

Status

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

Format

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

Scope & deadline

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

More info

Tax authority

Servicio de Impuestos Internos (SII)

Archiving period

6 years

E-signature

Mandatory digital signature using SII-authorized digital certificate for DTE issuance.

Regulation

VAT Law (DL 825) and SII resolutions governing DTE; mandatory B2B by 2018 and electronic receipts (Boleta Electrónica) mandatory from 2021; penalties apply under the Chilean Tax Code.

Note: We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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E-invoicing

E-reporting

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