Covered by Complyance
Chile
Americas
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
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.
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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