Chile has defined a robust e-invoicing system through gradual implementation

DTEElectronic Tax Document

The pioneer country in development of an e-Invoicing system in 2001. 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.

Tax authority: 

SII - Internal Revenue Service

Mandatory status

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.

Administrative transactions required

A pre-application process calls for accreditation as an electronic issuer and a digital certificate must be obtained. After submitting the application, the taxpayer must go through a certification process, where they will be authorized in the test environment for simulations and information exchanges. The SII checks that the documents are being generated and received correctly. When the other requirements are met, the SII registers them as issuers of DTEs. Being an electronic biller authorizes the taxpayer as issuer and receiver of Electronic Tax Documents (DTE), such as: electronic invoices, credit notes, debit notes and waybills or despatch advices.

e-Signature

Obligatory, with a proprietary certificate, XMLDsig format.

Print format

The printed version of each invoice shall conform to the format standardized by the SII, and include a PDF417 bar code.

Format

The Electronic Tax Document or DTE is a standardized XML document that specifies the information and data structure of each invoice.

Fiscal control

Taxpayers administer Folio Authorization Codes which are incorporated in their e-Invoices.

Storage

Both sender and receiver must preserve the original DTE for at least 6 years.

Links of interest

http://www.sii.cl/

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