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.

Tax Authority

Tax Authority

SII - Servicio de Impuestos Internos

Obligation

Obligation

100% of issuers and recipients.

Required Administrative Transactions

Required Administrative Transactions

There is an application process before becoming accredited as an electronic issuer and receiving a digital certificate.

 

 

Format

Format

DTE, Normalized XML file.

Digital Signature

Digital Signature

Mandatory, with a proprietary certificate in XMLDsig format.

Fiscal Control

Fiscal Control

The taxpayer administers folio authorization codes incorporated to electronic invoices.

Print format

Print format

Standardized, it must include a PDF417 bar code.

Archiving

Archiving

Mandatory for issuers and recipients for 6 years.

Sales and purchase overview

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.

Do you need to know more about e-Invoicing in Chile?

Contact one of our e-invoicing specialists.

EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.

The name cannot be empty You must enter a phone number Select a valid prefix I agree to be contacted

Sending

Please wait. This may take several seconds.

Thank you for sending your details!

Common questions

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. 
     

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 news about e-invoices in Chile

Rejected Invoice Control Service in Chile

The traceability of rejected invoices enables the complete management of the tax compliance process in Chile