Chile
CLChile requires taxpayers to issue invoices and related tax documents as electronic tax documents (DTE) under SII rules. Consumer sales use the electronic boleta, and the purchase and sales register is built from the DTEs the SII receives.
Guide reviewed .
Invoicing and electronic documents
Documentos Tributarios Electrónicos (DTE)
The electronic invoice, exempt invoice, credit and debit notes, purchase invoice, settlement invoice and dispatch guide, issued under Ley 20.727. Chile does not use Peppol.
SII DTE XML with an electronic stamp (timbre electrónico, a PDF417 barcode on printed copies) · Official source: SII · FAQ on the electronic stamp of printed DTEs
SII free invoicing system and market software
Taxpayers can use the SII’s free invoicing system or their own or market software. Own or market software must pass the SII certification process, including an information-exchange test, before the taxpayer is registered as an electronic issuer.
SII web application or certified DTE software · Official source: SII · certification process for own or market invoicing software
Registro de Compras y Ventas (RCV)
Since August 2017, the SII’s purchase and sales register replaces the traditional purchase and sales books. It is filled from the DTEs received by the SII and supports VAT control.
SII register derived from received DTEs · Official source: SII · FAQ on DTE characteristics and the purchase and sales register
Boleta electrónica
The electronic sales and services receipt for consumer sales. Issued boletas must be sent to the SII in digital form under Resolución 74 of 2020.
SII electronic boleta format (Resolución 74 of 2020, Annex 1) · Official source: SII · FAQ on sending electronic boletas to the SII
Chile has no Peppol Authority and no Peppol-based exchange; OpenPeppol is the default authority. The SII’s receipt of a DTE feeds the purchase and sales register and starts the buyer’s eight-day claim period. The sources reviewed describe no link between the DTE system and an international e-invoice network. Exports are documented with electronic export invoices issued under the same SII authorisation. See the SII export FAQ.
For software, the key step is SII certification. It covers test sets, simulation, information exchange with other taxpayers and printed samples, as described in the SII certification process.
Legal guide
B2B · business invoices
MandatoryLey 20.727 of 2014 made electronic invoicing universal and mandatory for all taxpayers, with exceptions only as provided by law. Paper tax documents are no longer valid for covered taxpayers, even if previously stamped. In a contingency, issue the electronic documents once systems recover, with the original operation date.
Official source: SII · FAQ on paper documents and contingenciesB2B · buyer claims
Eight calendar daysUnder Ley 19.983, as amended by Ley 20.956, the buyer has eight calendar days to claim against an electronic invoice. The period runs from the moment the SII receives the document.
Official source: SII · FAQ on the eight-day claim periodExports
Electronic export documentsExporters issue electronic export invoices, credit notes and debit notes. They must be authorised as electronic issuers through the SII’s free system or certified market software.
Official source: SII · FAQ on electronic export invoicesFiscal receipts · consumer sales
MandatoryElectronic issuers had to issue electronic boletas from 1 January 2021, and all other taxpayers from 1 March 2021.
Official source: SII · FAQ on the start of the electronic boleta obligation
Timeline
-
Large companies start
The first group under Ley 20.727 must invoice electronically.
Official source: SII · FAQ on when taxpayers must invoice electronically (Ley 20.727 calendar) -
Purchase and sales register
The RCV, built from DTEs, replaces the traditional purchase and sales books.
Official source: SII · FAQ on DTE characteristics and the purchase and sales register -
Universal electronic invoicing
Rural micro-companies join, completing the phased obligation that began in November 2014.
Official source: SII · news release, all companies invoice electronically from 1 February 2018 -
Electronic boleta for electronic issuers
Taxpayers already issuing electronic invoices must issue and send electronic boletas.
Official source: SII · FAQ on the start of the electronic boleta obligation -
Electronic boleta for all other taxpayers
The boleta obligation extends to taxpayers without electronic invoicing.
Official source: SII · FAQ on the start of the electronic boleta obligation
Peppol in Chile
- Directory participants
- 1
- Document families
- 2
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.