Electronic Invoicing and Transport Documents in Chile

Mandatory use

The issuance of the Electronic Shipping Guide is mandatory for all taxpayers who transport goods within the national territory. The regulations also stipulate that a shipping guide must be issued for each shipment and for each vehicle used, with the aim of ensuring the traceability of logistics operations.
The only exceptions to this requirement are cases expressly defined by tax regulations, such as certain shipments supported by receipts or specific situations covered by the SII.

Mandatory Information

Each Electronic Delivery Guide must contain detailed information that identifies the shipment and the goods being transported.

Mandatory information includes:

• Date and time when transportation begins.
• Exact origin and destination addresses of the goods.
• Issuer and recipient information.
• Identification of the carrier and driver (name and RUT).
• Vehicle license plate and the plate number of the trailer or semi-trailer used. If this information is unavailable when the document is issued, this must be expressly indicated.
• Detailed description of the goods being transported, including name, quantity, weight or volume, and unit price, when applicable.

For shipments that do not involve a sale, the unit price may be omitted, provided that the reason for the transportation is clearly indicated, such as consignment, internal transfer, repair, distribution, or return.

If any transportation conditions change after the document is issued, a new document referencing the original must be issued to ensure transaction traceability.

Types of Electronic Dispatch Guide in Chile

Regulations require the type of shipment associated with the goods being transported to be clearly identified. 

The main categories include:

• Shipments related to sales or transactions treated as sales.
• Pending sales.
• Consignments.
• Free deliveries.
• Internal transfers.
• Other non-sale shipments.
• Returns.
• Export shipments.
• Export sales.

Proper classification enables the SII to determine the nature of the transaction and improve the monitoring of goods movements.

Use and Validity of the Delivery Guide

Regulations establish that one delivery guide must be issued for each shipment and each vehicle used. Likewise, the date and time shown on the document must correspond to the actual start of the transportation of goods.

When transportation lasts more than one day, a single delivery guide may be used, provided it is expressly identified as a long-haul shipment and an estimated arrival date is indicated.

For operations involving partial deliveries to different recipients, a general delivery guide may be issued for the initial shipment, with the corresponding tax documents generated later for each completed delivery.

Registration and Control of Shipping Documents

The SII maintains a Delivery Guide Registry intended to strengthen the traceability and control of these documents.

Taxpayers using proprietary systems or third-party solutions must register issued and canceled guides in the Electronic Delivery Guide Book. In the case of the SII's free system, this information is automatically recorded in the document history.

Whenever a delivery guide is modified, a new document must be issued and the previous guide must be canceled. Delivery guides must be retained for six years, just like all other Electronic Tax Documents.

Verification and Presentation of Delivery Guides

The validity of the Electronic Delivery Guide can be verified by the recipient through the services provided by the SII, using information such as the issuer's RUT, recipient's RUT, document type, folio number, issue date, and total amount.

During transportation, the guide must be available in either digital or printed format. When electronic access is not available during transit, a printed representation of the document may be used.