Electronic invoicing guide
Chile
Digital reporting requirements
Clearance
Obligatory
B2G, B2B and B2C: Mandatory.
Electronic invoicing in Chile is mandatory for 100% of companies. Being an e-invoicing company enables taxpayers to issue and receive Electronic Tax Documents (DTE).
Authority
SII – Internal Revenue Service.
Platform
IBS Platform.
Format
DTE, standardised XML file.
Storage time
6 years.
Reporting and processes
Reporting
There is a real-time reporting obligation as an integral part of the electronic invoicing system.
Processes
- Companies must first register with the Chilean tax authorities, Servicio de Impuestos Internos (SII), to issue DTE invoices. Upon successful registration, they receive a CAF (Folio Authorization Code) digital signature for stamping DTE invoices.
- Companies send the DTEs to the SII in real time through their chosen invoicing system for validation. Once validated, the tax agency returns them to the issuer.
- The issuer then sends the validated DTEs by email to the final recipient in XML_DTE format.
- The recipient of the electronic invoice has eight days to accept or claim the invoice. If no acknowledgement of receipt is generated within this period, the SII considers the invoice to be formally accepted.
- The SII has complemented the declaration of sales and purchases books with the creation of the F29 document, which the SII sends to companies for ratification.
- If customers do not receive invoices from suppliers and the seven-day period for claims has expired, the SII automatically considers the invoice valid and incorporates it into the proposed F29 VAT return.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
https://homer.sii.cl/
Documents
The most relevant mandatory Electronic Tax Documents (DTEs) are:
- Invoices: Standard invoices for sales and services.
- Non-Affected or Exempt Invoices: Invoices for sales and services not subject to VAT.
- Purchase Invoices: Legal support for purchases, especially when the issuer is a withholding agent or dealing with sellers without tax documentation.
- Invoice Settlements: Documents used to settle invoices.
- Debit Notes: Issued to increase the amount of an invoice.
- Credit Notes: Issued to decrease the amount of an invoice.
- Dispatch Guides: Documents accompanying goods during transportation.
- Export Invoices: Invoices for goods and services exported.
- Export Credit Notes: Issued to decrease the amount of an export invoice.
- Export Debit Notes: Issued to increase the amount of an export invoice.
Each electronic tax document must contain a digital electronic signature to authenticate its origin and ensure its integrity. Additionally, electronic receipts serve as proof of purchase for end consumers, specifying the net price, VAT, and total cost separately. Each electronic invoice must be sent to the SII within a maximum of one hour, and taxpayers must generate a daily Sales Summary for the previous day’s operations and send it electronically signed to the SII
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