E-invoicing compliance and regulatory updates - Chile

Electronic Invoicing in Chile

Is e-invoicing mandatory in Chile ?

E-invoicing is mandatory in Chile.

Who is affected?

All Chilean taxpayers must issue electronic invoices (DTE) through the Servicio de Impuestos Internos (SII) system.

Compliance requirements

To issue Electronic Tax Documents (DTE, Documentos Tributarios Electrónicos), companies must first register with the Chilean Tax Authority on the SII platform. Invoices must be issued in XML format, digitally signed, and validated by the SII (CAF stamp) before they can be forwarded to the buyer. There is no provided infrastructure for forwarding the XML-invoice from the supplier to the buyer.

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Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines

• No upcoming deadlines

Standards & Platforms  

Platform

E-invoices are validated and cleared through SII (Servicio de Impuestos Internos), Chile's tax authority.

What formats are required in Chile?

Invoices must be issued in XML format, digitally signed, and submitted in accordance with SII requirements.

Archiving in Chile

What are the archiving requirements in Chile?

Digital invoice archiving is allowed in Chile, and all records must be kept for a period of six years. Digital records can be stored outside of Chile as long as online access and download capabilities can be guaranteed from within Chile.

Legal invoice:

• For suppliers: A legal invoice is a digitally signed XML DTE validated by the SII with a CAF stamp.
• For buyers: A legal invoice is an invoice received after clearance from the SII, typically forwarded by the supplier or their service provider.

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Key Actions  

Ensure compliance: Register with the SII, issue invoices in XML format, apply a digital signature, and validate all invoices through the SII before sending to buyers.

Archive properly: Store all electronic tax documents for 6 years. Ensure documents are accessible online from Chile, even if stored abroad.

Chilean e-invoicing and archiving requirements at a glance:

Supplier requirement: Chilean suppliers must register with the SII and issue DTE invoices in XML format with a digital signature. Invoices must be validated by the SII before delivery to the buyer.

Buyer requirement: Chilean buyers must receive e-invoices from the supplier that are validated and cleared by the SII.

Archiving requirement: Invoices must be stored for six years. Digital storage abroad is permitted if access is guaranteed from within Chile.