- Chile introduced e-invoicing in 2001 and made it mandatory for all taxpayers for B2B transactions from February 1, 2018.
- The Chilean Internal Revenue Service (SII) manages the e-invoicing system, requiring real-time validation of electronic tax documents (DTEs).
- Businesses must register with SII to obtain a digital signature (CAF) for e-invoices.
- E-invoices must be in XML format and include a digital signature for validity and security.
- DTEs must be archived for six years by both issuers and recipients.
- Invoices must include a PDF417 barcode with key information and specific content details.
- SII offers a free system for low-volume invoicing, while third-party systems support high volumes and integrate with business software.
- Types of DTEs include various invoices, notes, and export documents.
- Recipients have seven days to accept or dispute an e-invoice; inaction implies acceptance.
- SII provides tools for tracking and reconciling invoices.
- Electronic receipts are mandatory for consumer sales and must be sent to SII within one hour.
- A daily sales summary is required, and printed receipts will be mandatory for in-person sales by March 1, 2026.
- New regulations effective September 1, 2025, require identifying payers for transactions over a certain amount.
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.
