Electronic Invoicing in Chile, how to comply with the SII and issue DTE automatically

Electronic invoicing in Chile has been mandatory since 2018 and is part of the tax modernization process driven by the Internal Revenue Service (SII). This model requires all companies to issue their Electronic Tax Documents (DTE) in digital format, with prior validation by the SII. Below, we explain how the system works, which documents must be generated, and how electronic invoicing management can be automated through solutions adapted to the needs of each company.

Electronic Invoicing in Chile: latest SII updates*

Chile began its transition to electronic invoicing in 2003, when the Internal Revenue Service (SII) enabled the system on a voluntary basis for taxpayers. Later, with the entry into force of Law No. 20,727 in 2014, mandatory use was established for all companies, applied gradually until full implementation on February 1, 2018. Since then, all tax documentation must be issued electronically, and paper documents are no longer valid.

With the aim of continuing to advance digitalization and tax control, the SII has issued new resolutions introducing additional obligations within the electronic invoicing system.

Resolution No. 154: new requirements for delivery notes and goods transport

Resolution No. 154 sets out new requirements for delivery notes and invoices used to support the movement of goods. Key changes include the need to report more detailed information on the origin and destination of shipments, identify both the carrier and the vehicle, and provide a clear description of the goods transported. For transfers not linked to a sale, the purpose of the movement must also be specified.

The regulation also requires businesses to classify the type of transport (such as sale, consignment, internal transfer, return, or export) and mandates issuing one delivery note per shipment and vehicle, except in specific cases involving extended transport operations. In addition, a Delivery Notes Registry has been introduced within the SII to strengthen traceability and control.

Resolution No. 52: extended deadline for Resolution No. 154 requirements

The SII has released Resolution No. 52, delaying the enforcement of the requirements set out in Resolution No. 154. While initially planned for May 2026, the new compliance deadline is now November 1, 2026.

The extension covers key obligations, including additional transport details, carrier and vehicle identification, transaction classification, and delivery note reporting. This gives businesses extra time to update their e-Invoicing systems and align their logistics processes with the new SII requirements.

How the electronic invoicing system works in Chile?

The electronic invoicing system in Chile is based on the prior validation of Electronic Tax Documents (DTE) by the SII. This means that before being sent to the final customer, documents must first be transmitted to the SII for validation. Only after this validation can they be sent to the recipient in XML format.

The electronic issuer is authorized to both send and receive DTE. Each issued document is transmitted through the invoicing system. Once validated by the SII, it is returned to the issuer and forwarded to the recipient, who has eight days to formally accept or reject it. If no action is taken within this period, the document is considered tacitly accepted.

Electronic invoicing systems for issuing DTE in Chile

There are two options for issuing DTE in Chile:

• Free SII system: Designed for small companies with low issuance volumes. It does not allow integration with other management systems and supports only certain document types.
• Proprietary or market solution: Companies can develop their own software or implement a technological solution such as EDICOM’s. This type of system is designed to issue large volumes of DTE and to integrate with ERP systems and other management platforms.

Types of Electronic Tax Documents (DTE)

The SII establishes different types of DTE that must be issued depending on the transaction. Each document serves a specific purpose and has tax and legal validity for both issuer and recipient. All DTE must include an electronic signature to guarantee integrity and authenticity.

The main mandatory DTE are:

• Electronic invoice: Replaces the traditional paper invoice. It must be authorized by the SII and details the products or services sold, prices, and payment method.
• VAT exempt or nontaxable electronic invoice: Used for tax exempt transactions.
• Purchase invoice: Must be issued if you are authorized as a VAT withholding agent in certain transactions.
• Electronic delivery note: Issued when goods are delivered without an immediate invoice: It verifies and supports the delivery.
• Invoice settlement: Used in consignment transactions, including sales and agreed commissions.
• Credit and debit notes: Used to cancel or modify the amount of an already issued invoice.
• Export invoices and export credit or debit notes: Similar to domestic documents but with additional requirements such as port identification, carrier details, and foreign currency.

How to accept or dispute an electronic invoice with the SII

The recipient has the right to accept or reject an electronic invoice if its content is not correct. Claims may be made for errors in amounts, undelivered products, or conditions not agreed upon, among other reasons. The recipient has seven days from receipt of the invoice to submit a formal claim to the SII.

If no action is taken within this period, the invoice is considered automatically accepted, even if it was not physically received. To help manage these processes, the SII provides a consultation system that allows users to review the status of issued and disputed documents. This tracking is essential to maintain full control of invoices and avoid issues during tax filing.

Invoices not received but reported to the SII, how to manage them

Some suppliers may issue invoices that are valid before the SII but do not reach your internal system. If discrepancies are not detected in time, these invoices are automatically included in the proposed VAT return (Form 29), affecting your accounting records.

To prevent these issues, solutions such as EDICOM’s allow daily reconciliation between documents reported to the SII and those recorded in your ERP. If a discrepancy is detected, the system issues an alert, and if the document is not received within 24 hours, an automatic claim is generated to block the improper inclusion of the DTE.

Electronic delivery note, when and how it must be issued

The electronic delivery note must be issued whenever goods are delivered without an accompanying immediate invoice. This document justifies the delivery of goods and must be numbered and authorized by the SII.

According to regulations, the corresponding invoice must be issued no later than the tenth day of the month following the delivery. However, the maximum allowed date is the last day of the delivery month. The invoice must also include the delivery note number, ensuring full traceability of the commercial transaction.

DTE Archiving, deadlines and formats

Issued and received DTE must be archived for a period of six years and must be kept in the XML format validated by the SII. As an issuer, companies must guarantee storage and access to these documents in the event of an audit. DTE form part of the accounting records and must be available at all times.

The recipient must also archive received electronic documents, unless they are a manual recipient not authorized to operate electronically, in which case the printed version may be retained. The traceability and security of these files are essential to ensure regulatory compliance.

Electronic receipt, technical requirements and current regulations

The electronic receipt is the proof of delivery to the final consumer at the time of purchase. Unlike paper receipts, it shows the breakdown of net price, VAT, and total.

In addition, a Daily Sales Summary must be generated with the previous day’s transactions, electronically signed and sent to the SII. Electronic receipts must:

• Be in XML format
• Include an electronic signature
• Be archived for six years
• Include the Folio Authorization Code (CAF)
• Have a mandatory paper representation for in person sales

If an issued receipt needs to be modified, an electronic credit note must be generated. If the customer purchases a higher value product, a new receipt can be issued for the difference.

EDICOM, global provider of electronic invoicing and tax compliance

EDICOM, an international reference in electronic invoicing and tax compliance solutions, offers a comprehensive platform to meet all SII requirements in Chile. Our solution automates the generation, validation, sending, and receipt of DTE, ensuring regulatory compliance and optimizing internal processes.

The platform includes advanced integration capabilities with management systems, full traceability of each document, automatic validations, event control, and discrepancy detection against SII records. It is also designed to operate in global environments, adapting to the technical and tax requirements of more than 85 countries.

Thanks to this integration, it is possible to identify and manage invoices not received, avoid errors in Form 29, and act quickly in the event of any inconsistency. With EDICOM, you simplify electronic invoicing, ensure traceability of your operations, and maintain full control over your tax compliance.