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.
Want to learn more about e-Invoicing compliance?
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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Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
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 5 years. Ensure documents are accessible online from Chile, even if stored abroad.
Chilean e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2017 |
| B2B | Mandatory | from September 2026 |
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.
