e-Invoicing in Chile
DTEElectronic Tax Document
Chile was the pioneer country in development of an e-Invoicing system in 2001 and has defined a robust e-invoicing system through gradual implementation. Its basis served as a development template for other Latin American systems now fully up and running, such as Brazil and Mexico. Despite being the precursor, it was not until 2014 that widespread mandatory use by certain taxpayers came into force. In August 2017, the Internal Revenue Service (SII) launched a new application to create a VAT Return proposal. The SII will now set up your Purchases and Sales Books in the application and offer you an F29 proposal, which your company must then ratify, thus removing the obligation to submit the Purchases and Sales Books and forms DDJJ 3327 and 3328.
Gradual implementation of e-Invoicing began in 2014 according to the size of companies. Practically all Chilean businesses are now required to use e-Invoicing. The deadline of the final phase of migration for rural micro businesses will be in February 2018, both for the issuance and receipt of e-Invoices.