Briefing document: Chile E-Invoicing and Electronic Receipts Regulations

1. Overview and Mandate:

Chile has a well-established and mandatory e-invoicing system. It was a pioneer in the region, introducing voluntary e-invoicing in 2001. The system has progressively become mandatory, culminating in B2B electronic invoicing being required for all taxpayers in 2018. Paper tax documents are no longer legally valid.

“The Chilean government was the first to introduce voluntary e-invoicing in 2001. Since then, the country has continued to develop its e-invoicing infrastructure. In 2018, Chile’s Servicio de Impuestos (SII) mandated B2B electronic invoices for all taxpayers.” (Source 1)
“Since February 1, 2018, in compliance with Law No. 20.727, all companies in the country are required to issue their tax documents electronically, with tax documents issued on paper being legally invalid.” (Source 2)

2. Regulatory Authority and System:

The Chilean Internal Revenue Service (Servicio de Impuestos Internos – SII) is the governing body for e-invoicing. The system operates on a real-time validation basis, where taxpayers must issue Electronic Tax Documents (DTEs) to the SII for verification before sending them to customers.

“In Chile, an electronic tax document is the local term for an electronic invoice. Companies must register with the Chilean tax authorities, the Servicio de Impuestos Internos (SII), to issue and receive them.” (Source 1)
“The current e-invoicing system in Chile requires taxpayers to issue DTEs to the Chilean Tax Authority through the SII for validation. The system utilizes real-time capabilities for quick validation and informs the taxpayer about the status of the e-invoice.” (Source 1)
“Companies send DTE’s to the SII in real-time through the chosen invoicing system for validation. Once validated, the tax agency returns them to the issuer, who then sends them to the final recipient via email in the XML_DTE format.” (Source 2)

3. Key Requirements for Compliant E-Invoices (DTEs):

To be considered compliant in Chile, e-invoices must meet specific criteria:

Registration with SII and CAF: Businesses must register with the SII to obtain a Código de Asignación de Folios (CAF) or Folio Authorisation Code. This is a digital signature required for legally binding e-invoices and is validated by the SII.
- “A company has to register with Chilean tax authorities to receive a Código de Asignación de Folios (CAF) or Folio Authorization Code. This digital signature enables the company to send legally binding e-invoices.” (Source 1)
- “To issue an electronic invoice in Chile, you must register with the Chilean Tax Authority system, SII, to get a Código de Asignación de Folios (CAF). This is an electronic signature that shows the invoice’s validity.” (Source 1)
- “Every electronic tax document that is issued must contain a digital electronic signature, which allows authenticating its origin and ensuring its integrity.” (Source 2)
- “Taxpayers must download a range of receipt folios beforehand. The CAF is required to electronically stamp the receipts. Each SII-authorized folio corresponds to one receipt.” (Source 2)
XML Format: E-invoices must be in XML format.
- “XML is the required format for e-invoices in Chile.” (Source 1)
- “Electronic receipts must be stored in their original XML format for 6 years.” (Source 2)
Digital Signature (CAF): The CAF acts as a digital signature, ensuring document validity and security.
- “The Chilean Tax Authority provides a digital signature known as the Folio Authorization Code on electronic invoices. This cryptographic stamp ensures the document’s validity and provides additional security to avoid fraud.” (Source 1)
Archiving: Both recipients and issuers must archive e-invoices for six years.
- “Recipients and issuers of electronic invoices must archive them for six years.” (Source 1)
- “The Chilean government requires that digital invoices be stored for six years.” (Source 3 – referring to electronic receipts)
- “DTEs (Electronic Tax Documents) must be kept for six years…” (Source 2)
PDF417 Barcode: Electronic invoices must include a PDF417 barcode containing key information.
- “Electronic invoices in Chile must include a PDF417 bar code for the tax authorities to accept them.” (Source 1)
- “The software must also generate a PDF417 bar code for the electronic invoice that contains all the necessary information.” (Source 1)
Invoice Information: Specific information must be included, such as a unique sequential number, supplier and customer details (including tax registration numbers), detailed description of goods/services, total amount due, payment method, and the rate and amount of VAT.
- The sources list detailed requirements for invoice content, including: unique sequential number, supplier details, customer details, description of goods/services, total amount due and payment method, and rate and amount of VAT. (Source 1)

4. Systems for Issuing E-Invoices:

Taxpayers have two main options for generating and issuing compliant e-invoices:

SII’s Free Invoicing System: Suitable for taxpayers with low invoicing volumes. It operates through the SII platform and does not integrate with other business software.
Proprietary or Provider’s Invoicing System: This can be in-house developed software or a system purchased from a third-party certified electronic invoicing service provider. This option supports high volumes and can integrate with existing ERP or business management software.
- “Chile’s Tax Authority offers taxpayers two electronic invoicing systems to generate and issue compliant invoices: SII’s free invoicing system… Proprietary or external invoicing platform…” (Source 1)
- “The SII offers different electronic invoicing systems to taxpayers based on the volume of invoicing of the companies.” (Source 2)

5. Types of Electronic Tax Documents (DTEs):

Chilean law defines various DTEs to support different commercial operations, including:

Invoices (Electronic Invoice, Non-Taxable or Exempt Invoices)
Purchase Invoices
Invoice Settlements
Debit Notes
Credit Notes
Dispatch Advice
Export Invoices (Export Invoice, Export Credit Note, Export Debit Note)
- “The Chilean government considers various Electronic Tax Documents (DTE) to provide tax and legal support for all commercial operations.” (Source 1)
- “The tax documents that the law requires to be issued in electronic format are: Invoices, Non-Taxable or Exempt Invoices, Purchase Invoices, Invoice Settlements, Debit Notes, Credit Notes, Dispatch Advice, Export Invoices, Export Credit Notes, and Export Debit Notes.” (Source 2)

6. Invoice Claims and Acceptance:

Recipients have a limited time to accept or dispute an electronic invoice.

“The Chilean Tax Authority gives customers eight days to respond to an electronic invoice. The customer must accept or reject the invoice within this time frame.” (Source 1)
“In Chile, electronic invoices can be claimed by the recipient within a maximum period of 7 days from their receipt by the SII. Once the 7 days have elapsed without any action being taken on the electronic document, it will be understood that the invoice has been irrevocably accepted.” (Source 2)
“The e-invoicing mandate in Chile requires recipients to claim an invoice within 7 days of receiving it from the SII.” (Source 1)

7. Control of Invoices:

The SII provides mechanisms to track claimed invoices and address discrepancies between declared invoices and those received by taxpayers. Solutions exist to automate the reconciliation of invoice data with the SII’s records.

“To solve this problem, it is necessary to have an electronic invoice solution capable of detecting any inconsistencies between Form 29, and the DTE received through a daily and automated comparison of the invoices issued by the providers to the SII.” (Source 2)

8. Electronic Receipts and New Requirements:

Electronic receipts (vouchers or purchase tickets) are also mandatory for sales to final consumers. They must be generated and sent to the SII within one hour, with a Daily Sales Summary also required. A recent resolution mandates the printing of electronic receipts for all in-person sales as of May 2025 (with a compliance deadline of March 1, 2026, for businesses without printing capabilities).

“An electronic receipt, also known as a voucher or purchase ticket, is proof of purchase for goods or services received by the end consumer.” (Source 2)
“Every electronic receipt must be sent to the SII (Internal Revenue Service) within one hour.” (Source 2)
“Resolution No. 12 now mandates that all electronic receipts must be printed for in-person sales, regardless of the payment method.” (Source 2)
“The Chilean Internal Revenue Service (SII) has issued Resolution No. 12, which requires businesses to provide customers with a printed version of the electronic receipt or payment voucher for in-person transactions, regardless of the payment method used.” (Source 2)
“Businesses without printing devices or compatible technological systems have until March 1, 2026, to comply with this requirement.” (Source 2)
“Additionally, a Daily Sales Summary must be submitted electronically.” (Source 3)

9. New Buyer Identification Requirements (Effective September 1, 2025):

Resolution EX. SII N°44 introduces new requirements for identifying the payer in sales operations, particularly for transactions exceeding a specified threshold (135 Unidad de Fomento – UF, equivalent to approximately $5,186,253.15 CLP for 2025) with individuals who are not VAT taxpayers.

“Que, el nuevo artículo 92 ter, incorporado en el Código Tributario, en lo fundamental establece que las operaciones de compra y venta que superen el límite determinado mediante el procedimiento dispuesto en la misma norma… podrán efectuarse con cualquier medio de pago legalmente aceptable, en la medida que se encuentren respaldadas en cualquier documento que registre la identidad del pagador, según determine el Director mediante resolución, o en una factura afecta o exenta.” (Source 4)
“Los contribuyentes que realicen ventas a personas que no tengan la calidad de contribuyentes de IVA, cuya cuantía por la operación o venta exceda las 135 unidades de fomento… pagadas por cualquier medio de pago legalmente aceptable… deberán emitir una boleta de ventas y servicios electrónica… registrando en dicho documento la identidad de la persona que realice el pago de la respectiva operación.” (Source 4)
This includes providing names, RUT, form of payment, clear description of goods/services, and optionally phone number and email.
- “Para tales efectos se deberán indicar en el documento sus nombres y apellidos, RUT, forma de pago, además de informar de forma clara los bienes y productos en la boleta. Adicionalmente, se podrá registrar el número de contacto telefónico y correo electrónico de la persona que realizó la compra.” (Source 4)
These details must be included in designated fields within the electronic sales and service invoice (boleta electrónica).
- “deberán registrar los datos en los campos específicos habilitados para tales efectos según se establece en el Anexo adjunto de esta resolución sección II y III…” (Source 4)
The UF threshold for 2025 is set at 135 UF, which is equivalent to $5,186,253.15 CLP. This threshold will be updated annually.
- “durante los años 2025 y 2026 el umbral será de 135 unidades de fomento o su equivalente en moneda extranjera.” (Source 4)
- “En consecuencia, el valor aplicable a las ventas realizadas durante el año comercial 2025 será de $ 5.186.253,15.” (Source 4)
This resolution is effective for sales documented from September 1, 2025, although businesses must maintain an internal record of these sales from June 1, 2025, while adjusting their systems.
- “La presente resolución rige respecto de las ventas que sean documentadas a partir del 1° de septiembre de 2025.” (Source 4)
- “Sin perjuicio de lo anterior, a partir del 1° de junio de 2025, el contribuyente deberá mantener a disposición del Servicio de Impuestos Internos, cuando éste lo requiera, un registro interno de las ventas de que trata la presente resolución, conforme al formato indicado en su Anexo, sección I, el cual forma parte integrante de la misma, mientras su sistema de emisión de boletas se ajusta para identificar al comprador.” (Source 4)

10. Benefits of E-Invoicing:

E-invoicing offers several advantages for businesses in Chile:

Enhanced invoicing automation
Improved payment cycles
Streamlined VAT submission and compliance
Increased data accuracy
Efficient management of electronic tax documents
The sources list these benefits. (Source 1)

11. Consequences of Non-Compliance:

Failure to comply with e-invoicing regulations can result in significant penalties, including fines and criminal prosecution for serious offenses like falsifying DTEs.

“Businesses need to be aware of the consequences of failing to comply with digital invoice regulations in Chile. The penalties for digital invoice non-compliance can cause serious financial harm to your business and criminal action for those guilty of digital invoice fraud.” (Source 1)
“Shipping products without electronic invoices… can result in fines of between $77 and $1,500.” (Source 1)
“Falsifying DTEs… Companies can be fined between 50% and 500% of the tax due and will likely face criminal prosecution.” (Source 1)
“El incumplimiento de las obligaciones establecidas en el Resolutivo 1° precedente será sancionado conforme a lo dispuesto por el N° 10 del artículo 97 del Código Tributario.” (Source 4)

12. Staying Informed:

Given the dynamic nature of e-invoicing regulations, businesses need to stay updated with the latest requirements from the SII. Resources like VATupdate.com provide timely information on these developments.

“You need to stay up-to-date with the latest digital invoice regulations in Chile.” (Source 1)
“This episode is brought to you by VATupdate.com – your go-to source for the latest news and developments in VAT and customs around the globe.” (Source 5)

In summary, Chile has a mature and mandatory e-invoicing system regulated by the SII. Compliance requires adherence to specific formats, digital signatures, archiving rules, and data content. Businesses can utilize either the SII’s free system or a proprietary/third-party solution. Recent regulations have introduced mandatory printing of electronic receipts for in-person sales and buyer identification requirements for certain transactions with non-VAT taxpayers. Non-compliance carries significant financial and legal risks.

Sources

How does E-Invoicing work in Chile