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.
100% of issuers and recipients.
There is an application process before becoming accredited as an electronic issuer and receiving a digital certificate.
DTE, Normalized XML file.
Mandatory, with a proprietary certificate in XMLDsig format.
The taxpayer administers folio authorization codes incorporated to electronic invoices.
Standardized, it must include a PDF417 bar code.
Mandatory for issuers and recipients for 6 years.
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.