Tax Authority
SII - Servicio de Impuestos Internos
e-Invoicing in Chile
Characteristics of the electronic invoice in Chile
Chile was the pioneering country in electronic invoicing in 2003. It has served as the basis for the development of other electronic invoicing in Latin-America like Mexico and Brazil. Although it was a precursor to other electronic invoicing systems its mass implementation did not begin until 2014 and was finalized in February 2018 with the incorporation of rural micro enterprises.
Obligation
100% of issuers and recipients.
Required Administrative Transactions
There is an application process before becoming accredited as an electronic issuer and receiving a digital certificate.
Format
DTE, Normalized XML file.
Digital Signature
Mandatory, with a proprietary certificate in XMLDsig format.
Fiscal Control
The taxpayer administers folio authorization codes incorporated to electronic invoices.
Print format
Standardized, it must include a PDF417 bar code.
Archiving
Mandatory for issuers and recipients for 6 years.
Sales and purchase overview
The SII has substituted a declaration of the sales and purchases books with the creation of the F29 document that the SII sends to companies for its ratification.
Links of Interest
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Common questions
What requirements do I have to comply with before issuing DTEs?
An application process is required before being certified as an electronic invoicing issuer.
- Digital Certificate.
- An example of each DTE type to be issued by the taxpayer must be sent to the SII.
- Besides the issued tax documents the electronic sales and purchases must be sent manually to the SII.
- The invoice and its graphic representation should include a title certifying it is an electronic invoice.
- It should include the digital signature (created by a set of encrypted characters that allow the final recipient to verify the authenticity of origin or invoice issuer and the integrity of the document).
- It should include the date and time of the digital signature
- It should include the SII’s digital seal which enables the validation of the document.
- The issuer will get a range of authorize d folios (CAF) to be used when issuing DTEs
- The CAF integrates a private code to encrypt the digital seal.
What kind of DTEs are mandatory in Chile?
In Chile the most common electronic tax documents (DTEs) are:
- Factura (invoice)
- Factura No Afecta o Exenta (exempt invoice)
- Factura de Compra (purchase invoice)
- Liquidación Factura (settlement invoice)
- Nota de Crédito (credit note)
- Nota de Débito. (debit note)
- Boleta electrónica (electronic ticket)
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
Related resources
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