Chile’s E-Invoicing Framework: Understanding RCV, DTEs and Invoice Acceptance Rules

Summary

• Chile operates one of the world’s most mature electronic invoicing systems, requiring businesses to issue and receive Electronic Tax Documents (DTEs) through the tax authority, the Servicio de Impuestos Internos (SII). Under the system, invoices, credit notes, debit notes and other tax documents are transmitted electronically and form part of the country’s digital tax compliance framework. The Registro de Compras y Ventas (RCV) serves as the official digital purchase and sales ledger, automatically populated using data from issued and received DTEs.
• A key feature of the Chilean regime is the requirement for recipients to review and either accept or reject incoming electronic invoices. Businesses generally have up to eight days from receipt to challenge an invoice if, for example, the goods or services were not delivered, were only partially delivered, or the invoice contains errors. If no action is taken within the statutory period, the invoice is deemed accepted by default (“tacit acceptance”), creating important tax and commercial consequences for the recipient.
• The acceptance and rejection process is particularly important because accepted invoices may support VAT credit claims and can become legally enforceable payment instruments that may be used in factoring transactions. Businesses are therefore encouraged to implement robust controls for monitoring DTEs, reconciling records in the RCV and promptly disputing incorrect invoices. Failure to do so may result in unintended tax consequences, compliance risks and payment obligations arising from invoices that should have been challenged.

Source South Advisory 

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