E-invoicing is mandatory in Chile for all business-to-government (B2G), business-to-business (B2B), and business-to-consumer (B2C) transactions.

Businesses are required to issue e-invoices and related documents known as Documento Tributario Electrónico (DTE). These have replaced physical/paper documents such as invoices, credit notes, debit notes, dispatch advice, purchase invoices, and exempt invoices.

Chile’s internal revenue service, Servicio de Impuestos Internos (SII), oversees e-invoicing. The SII uses its own platform for e-invoicing clearance.

Different e-invoicing systems are available to businesses according to their invoicing volume. The SII’s Free Invoicing System is designed for low-volume issuance. It does not integrate with the taxpayer’s own software systems but operates through the SII platform.

Under the Proprietary or Provider’s Invoicing System, businesses can develop their own software or purchase an e-invoicing solution from a provider. This option supports higher volumes of e-invoice issuance, accommodates a wider range of documentation, and can be integrated into businesses’ existing systems. 

Businesses must register with SII and send e-invoices and DTEs digitally signed to the SII via their chosen e-invoicing system for validation. Once validated, the SII returns them to the issuer, who then sends them to the final recipient via email in XML_DTE format. The final recipient has eight days to accept or reject the e-invoice. If no response is received within eight days, the e-invoice is considered accepted.

Businesses must provide printed copies of e-invoices and receipts to customers.

Chile does not currently require live (real-time) reporting. However, businesses are required to generate a daily sales summary for the SII detailing their transactions of the previous day. 

Businesses that fail to issue e-invoices or issue them without clearance from the SII can incur penalties of up to 300% of the transaction value. Issuing e-invoices with incorrect amounts can lead to penalties of 150% of the transaction value. Not including details of the goods and/or services in question can incur penalties of 50% of the transaction value. Noncompliance with Chile’s e-invoicing mandate can see businesses being closed for up to 20 days.