- Chile mandated e-invoicing in 2001, requiring Electronic Tax Documents (DTEs) via the Servicio de Impuestos Internos (SII)
- The SII oversees the e-invoicing system with real-time validation
- DTEs include various transactions like invoices, credit notes, and export documents
- Non-compliance can lead to fines and criminal prosecution
- E-invoicing became mandatory for all taxpayers by 2018
- Paper tax documents are no longer valid
- Businesses must register with the SII and use XML format for e-invoices
- E-invoices require a digital signature, PDF417 barcode, and specific content details
- SII offers a free system for low-volume invoicing; third-party systems are used for high volumes
- Recipients have 7 days to accept or dispute e-invoices
- The SII tracks invoices and discrepancies
- Electronic receipts must be sent to the SII within 1 hour
- Printed receipts will be mandatory for in-person sales from May 2025
- Sales over a certain amount require buyer identification in electronic invoices starting September 2025
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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