The electronic invoice in Chile

e-Invoicing chile

DTEElectronic Tax Document

Chile was the pioneering country in electronic invoicing in 2003. It has served as the basis for the development of other electronic invoicing in Latin-America like Mexico and Brazil. Although it was a precursor to other electronic invoicing systems its mass implementation did not begin until 2014 and was finalized in February 2018 with the incorporation of rural micro enterprises.

Tax authority: 

SII - Internal Revenue Service

Mandatory status

100% of issuers and recipients

Administrative transactions required

There is an application process before becoming accredited as an electronic issuer and receiving a digital certificate.

e-Signature

Mandatory, with a proprietary certificate in XMLDsig format.

Print format

Standardized, it must include a PDF417 bar code.

Fiscal control

The taxpayer administers folio authorization codes incorporated to electronic invoices.

Format

DTE, Normalized XML file.

Storage

Mandatory for issuers and recipients for 6 years.

Links of interest

http://www.sii.cl/

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Resources

E-Invoicing in Latin America
This e-book presents all the basic keys to help you manage electronic invoicing in Latin America.

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