Electronic invoice in Chile

Understand Chile’s mandatory DTE clearance model, SII authorisation process, local XML format and e-invoicing rules for B2B, B2G and B2C transactions.

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Overview

Chile runs a mature national system of mandatory Documentos Tributarios Electrónicos (DTE) under the tax administration, the Servicio de Impuestos Internos (SII). It is not Peppol, not EN 16931, not UBL or CII — it is a centralised clearance model built on the SII's own XML.

The distinctive feature is the split between control and delivery. Tax validity is centralised: the invoice carries an SII-pre-authorised folio number, is digitally signed and goes to the SII before it reaches the buyer. But delivery of the commercial XML is decentralised — the seller sends it directly to the buyer over an agreed channel, at minimum by email. The SII is not the buyer's mailbox.

Folio + CAF

numbers are drawn from an SII-authorised range before the invoice can even be built

DTE v2.5

the current SII format specification, published February 2026

8 days

the buyer's window to object; after it the invoice is irrevocably accepted

Timeline

Chile's mandate has been complete for years. What is still moving is the detail: how consumer receipts must be delivered, and how goods in transit must be documented.

Already in force

2014 — 2018

Law 20.727 and the phased rollout

Law No. 20.727 of 2014 made the electronic invoice and its related documents compulsory. Adoption ran in waves by turnover and by urban or rural location from November 2014, completing on 1 February 2018.

17 January 2020

Export documents go electronic

The Factura de Exportación Electrónica and the electronic export credit and debit notes became mandatory, alongside the electronic dispatch guide. See Export and import.

2021

The electronic boleta arrives

Mandatory from 1 January 2021 for taxpayers already issuing electronically, and from 1 March 2021 for everyone else.

May 2025 — March 2026

Delivering the boleta to the consumer

From 1 May 2025 businesses with printing-capable payment terminals must hand over a printed boleta or payment voucher; from 1 March 2026 those without printing must provide a digital copy. See B2C and the boleta.

Still ahead

1 November 2026

Resolución Exenta N° 154 — goods in transit

Substantially more detail becomes mandatory on documents accompanying the movement of goods, together with a new SII-administered register of dispatch guides. The rule was originally set for 1 May 2026 and postponed by six months through Resolución Exenta N° 52; existing formats remain usable until 31 October 2026.

What Resolución 154 requires: the precise origin and destination addresses, driver details, the carrier's RUT, the vehicle registration, the quantity, weight, volume and value of the goods, the type of movement, and the date and time transport begins. This is a content and traceability change, not a new e-invoicing mandate — but it touches every logistics integration.

The clearance model

Chile is best classified as a centralised pre-clearance CTC model with direct XML delivery between the parties. It is not Peppol four-corner, not Peppol five-corner, not post-audit, and not ordinary periodic e-reporting.

The invoice lifecycle

01 The taxpayer obtains SII authorisation to operate as an electronic issuer

02 The SII issues a range of authorised numbers — folios — and the associated Código de Autorización de Folios (CAF)

03 The system builds the DTE in the SII XML and embeds an electronic stamp calculated from the CAF

04 The complete XML is signed with a valid electronic signature and sent to the SII

05 The SII validates structure, signature, folio and the applicable rules, and returns a processing status

06 The same XML is delivered to the buyer, who acknowledges receipt or lodges a claim

07 If no claim is made within eight days, acceptance is automatic and the data flows into the Registro de Compras y Ventas

When the document must reach the SII

Before any of the following: the goods start moving, the document is sent to an electronic recipient, or a printed representation is handed to a non-electronic recipient. A limited twelve-hour exception applies where goods travel under a general dispatch guide and the associated DTE is raised on actual delivery. Transmission is therefore not reporting bolted onto invoicing — it is part of lawfully issuing the document.

What the SII does not do

It is not the buyer's commercial mailbox and it does not hold the taxpayer's own copy on their behalf. The SII authorises folio ranges, issues the CAF, takes the tax copy, validates it, records whether the document was received and feeds the Registro de Compras y Ventas. Retaining the original XML is the taxpayer's job.

B2G and Mercado Público

There is no separate B2G mandate and no separate B2G invoice standard. A supplier to a public body issues exactly the same national DTE as for any domestic B2B sale. What is added is an operational layer on the government side.

01 The supplier issues the DTE and it is validated by the SII

02 The data is matched against the purchase order registered in Mercado Público / ChileCompra

03 The document enters the government DTE reception system SGDTE

04 It is integrated into the state financial system SIGFE or the institution's ERP

The 2026 ChileCompra guidance confirms the practical rules: the electronic invoice is a legally valid digital document, electronically signed, using SII-authorised numbering, and verifiable through the SII portal. The public buyer has eight calendar days to object; if no objection is raised, the invoice is irrevocably accepted.

For an integration this means the tax fields are the easy part. What must also be right is the Mercado Público purchase order number, the contract or procurement reference, the public body's RUT, the delivery channel the buyer specifies, and alignment with the goods or services acceptance record.

B2C and the boleta

Retail sales use the Boleta Electrónica de Ventas y Servicios, mandatory since 2021. What has changed since is not whether the boleta must be created but how it must reach the customer — the SII closed the gap where a receipt existed in the system but the consumer left with nothing.

From 1 May 2025Businesses whose payment devices can print must hand over a printed boleta or a payment voucher

From 1 March 2026Businesses without printing capability must give the customer a digital copy — by email, SMS, WhatsApp, QR code or any other available electronic channel

Failing to issue or to hand over the boleta or payment confirmation is penalised under the same article of the Tax Code as any other document breach. See Penalties.

Formats and PDF

The Chilean system is not based on EN 16931. The SII defines its own semantics and syntax. An invoice that complies only with EN 16931, XRechnung, Factur-X/ZUGFeRD, Peppol BIS Billing or PINT does not satisfy Chilean requirements without conversion into the local DTE and passage through the SII process.

SyntaxThe SII's own XML. The core schemas are EnvioDTE_v10.xsd, DTE_v10.xsd, SiiTypes_v10.xsd and xmldsignature_v10.xsd

SpecificationFormato DTE version 2.5, published February 2026, covering domestic, exempt and purchase invoices, invoice liquidations, credit and debit notes, dispatch guides and the export documents

UBL and CIINeither is an official or accepted SII syntax. A provider may take them as input, but must convert before submission

ValidationThe SII recommends checking both XML well-formedness and conformity to the official XSD before sending

Where the PDF sits

An ordinary PDF is not a legal structured tax invoice. A PDF or printed version serves as the human-readable representation of the DTE and typically carries a PDF417 two-dimensional barcode encoding the electronic stamp. The legally significant original — the one that must be retained — is the XML.

The consequence is unforgiving: if the XML does not match the XSD and is not accepted by the SII, the document counts as never issued, however good the paper or PDF copy looks.

Identifiers

The identifier throughout the SII system is the RUT — Rol Único Tributario. It is a national tax number, and it should not be casually described as a Peppol Participant ID or mapped to a Peppol EAS: there are no nationally required EAS codes for Chilean companies, because Peppol is not part of the mandate.

The export placeholder

55.555.555-5

Where the foreign buyer has no Chilean RUT, this generic value is used, and the real foreign tax ID can be carried in the additional fields the export format provides.

RUT validation belongs in the platform, not in a manual check — an incorrect RUT is one of the most common causes of an SII rejection.

Peppol in Chile

Peppol is not an official channel for meeting the Chilean mandate. The system rests on the SII DTE XML, the SII web services, direct XML exchange between supplier and buyer, and — for the public sector — SGDTE, SIGFE and Mercado Público.

Chile does not appear in the published list of Peppol Authorities — there is no Chile Peppol Authority

There are no nationally mandated Peppol EAS codes for Chilean companies

OpenPeppol treats Chile as an example of a Latin American clearance system, not as Peppol infrastructure

No official plan for Chile to migrate to Peppol, EN 16931, UBL 2.1 or CII appears in the SII or OpenPeppol material reviewed. The SII continues to develop its own XML — version 2.5 of the format is dated February 2026.

Export and import

Exporting from Chile

The Chilean seller issues a Factura de Exportación Electrónica — not a domestic invoice and not a Peppol invoice. The export format carries country of destination, currency and exchange rate, ports of loading and discharge, mode of transport, packing and containers, the foreign customer identifier, and booking and carrier details.

The export DTE may be sent to the foreign customer electronically, typically by email. But the Chilean tax document remains the local export DTE. For exported services the Factura de Exportación applies where the Chilean customs service has qualified the service as an export.

Importing into Chile

A foreign supplier who is not a Chilean taxpayer does not normally issue an SII DTE. Its commercial invoice accompanies the import alongside the customs documents, and the customs Declaración de Ingreso (DIN) is entered in the Registro de Compras y Ventas as a non-electronic received document under code 914. The Chilean mandate binds the Chilean issuer, not automatically the foreign exporter.

EU trade and ViDA

Intra-EU is not a category that applies to the Chilean side — a Chile–EU transaction is an export or an import. ViDA's digital reporting requirements apply to relevant cross-border B2B transactions inside the EU from 1 July 2030, with member states aligning existing domestic real-time reporting by 1 January 2035. A Chilean export invoice does not become an EN 16931 or Peppol document because of ViDA; the Chilean side keeps meeting SII requirements while the European counterparty separately handles its own.

Requirements for providers

There is no direct equivalent of the Slovak digitálny poštár and no mandatory Peppol Access Point licence. But three distinct levels have to be kept apart, and conflating them is where most planning goes wrong.

The issuing taxpayerThe Chilean taxpayer must be registered and authorised by the SII as an electronic issuer: application by the legal representative, authentication with an electronic signature, a certification process, test DTEs, a declaration of conformity and final SII authorisation

The software providerMay offer proprietary or market software. The SII's list of software providers is informational — it does not certify each company's software as a product. Choosing the solution is the taxpayer's responsibility

Fast TrackA voluntary status as Proveedor Certificado / Enrolador Fast Track, which lets an accredited provider speed up client onboarding and authorisation. It is not a precondition for supplying software or integration services

Can a foreign Peppol Access Point onboard Chilean clients?

Commercially yes — as a technology provider supplying software, cloud integration or conversion. But the Peppol certificate itself contributes nothing to SII compliance, a Peppol BIS document cannot be sent to the SII in place of a DTE, and the client must remain an SII-authorised electronic issuer in its own right.

No general requirement was found for a foreign software provider to incorporate a Chilean company, hold a local access point licence, appoint a local representative specifically as an invoice service provider, or operate a state-run official mailbox. The email address registered with the SII is a technical exchange address, not a government inbox in the manner of the Slovak e-schránka. The requirements that do bind are the Chilean taxpayer's: RUT, tax registration, legal representative, and authorised signatories and certificates recognised by the SII.

What the solution has to do

—Obtain and securely store the CAF, assign folios uniquely and manage used and voided ranges

—Sign the full XML and compute the SII electronic stamp

—Transmit to the SII, retrieve statuses and process accept and reject responses

—Deliver the XML directly to the buyer and support the eight-day claim window

—Archive the legally significant XML originals

—Handle export DTEs, the boleta and daily B2C summaries where retail is served, and the Registro de Compras y Ventas

—Carry the new transport fields from 1 November 2026

Archiving

The structural point matters more than any single number: the SII does not keep the taxpayer's copy. It holds the tax copy for its own purposes, but the business must retain its own original XML files and be able to produce them.

What is archived is the signed XML — the printed or PDF representation cannot replace the electronic original for an electronic recipient

The XML acknowledgements and any claims belong in the archive alongside the invoice — they are what prove the eight-day window ran

A portal lookup confirms that a folio was authorised; it is not a substitute for holding the file

Chilean retention is governed by the general tax limitation rules rather than by a single e-invoicing retention figure, and the applicable period can be extended in defined circumstances. The safe operating rule is to keep the XML for as long as the SII can still assess the period — and to confirm the exact term for the taxes concerned with a Chilean adviser rather than relying on a headline number.

Penalties

Breaches of the tax document rules fall under Article 97 No. 10 of the Tax Code. The distinguishing feature of the Chilean regime is that the penalty is a multiple of the transaction value and comes with temporary closure of the business.

Serious breach300% of the transaction value, minimum 2 UTM, ordinarily capped at 120 UTM — where 50% of the transaction exceeds 120 UTM, that 50% may apply subject to an overall legal ceiling of 40 UTA — plus six days' closure

Less serious150% of the transaction value, minimum 2 UTM, ordinarily capped at 12 UTM, plus four days' closure

MinorSmaller dedicated sanctions plus two days' closure

Repeat offencesMay attract escalated liability

Failing to issue or to hand over the electronic boleta or payment confirmation to a retail customer is caught by the same article. Other breaches of the specific boleta rules may fall under Article 109.

For a taxpayer inside the mandate a paper invoice is not a fallback — since 1 February 2018 paper invoices, exempt invoices, purchase invoices and credit and debit notes issued by an obliged taxpayer have no legal effect. A PDF without an SII-accepted XML behind it has the same defect: it is an image, not an original.

VAT credit

For an ordinary domestic transaction the valid electronic invoice is the principal documentary basis for input VAT credit. Four things must line up:

—A correct DTE

—Conformity with the XML schema

—Acceptance of the document by the SII

—A receipt acknowledgement — acuse de recibo — or automatic recognition once the eight days have elapsed

The buyer's right to credit arises in the period in which receipt of the goods or services is confirmed, or in which confirmation is deemed to have occurred. If the document fails the XSD or was not accepted by the SII, it counts as never issued, and the SII may refuse the credit even where the buyer holds a paper or PDF representation.

It would nonetheless be too broad to say the electronic invoice is the only possible document for every kind of VAT credit. Imports are supported by customs documents including the DIN, and the legislation provides for special evidentiary situations, particular purchase invoices and dedicated rules under special tax regimes.

How we help

Entering Chile is not a matter of switching a country on in an existing Peppol Access Point. It needs a national module:

Conversion of ERP, UBL, CII or Peppol input into the SII DTE, across all the local document types

RUT validation, CAF and folio management, and the SII electronic stamp

XML signature with a certificate the SII recognises, plus SII submission and status handling

Direct XML delivery to buyers, acknowledgement handling and eight-day acceptance logic

Mercado Público integration for the public-sector requirements

Export DTEs and the European format the EU-side counterparty actually needs

Connection by API, SFTP and CSV, with ERP and IDoc source data

Frequently asked questions

Is e-invoicing mandatory in Chile?

Yes, for practically every taxpayer, and it has been since the rollout under Law 20.727 completed on 1 February 2018. Paper documents issued after that date by an obliged taxpayer have no legal effect. Narrow statutory exceptions survive — for territories without electricity or communications, and for defined emergencies — but they are exceptions, not a parallel voluntary paper regime.

Can I use my European Peppol Access Point in Chile?

As a technology provider, yes. As a compliance channel, no. Peppol is not an official channel for the Chilean mandate, Chile has no Peppol Authority, and a Peppol BIS document cannot be submitted to the SII instead of a DTE. Your client must be an SII-authorised electronic issuer, and your platform must handle the local XSDs, CAF, folios, electronic signature, SII statuses and XML archiving.

Do I need a Chilean company to serve clients there?

No general requirement was found in the official sources for a foreign software provider to incorporate locally, hold a local access point licence, appoint a local representative as an invoice service provider, or operate a state mailbox. The requirements attach to the Chilean taxpayer: RUT, tax registration, legal representative, and signatories and certificates the SII recognises. There is also a voluntary Fast Track provider status that speeds up client onboarding, but it is optional.

Does the SII deliver my invoice to the buyer?

No — and this surprises people arriving from countries with a central exchange portal. The SII authorises and validates; the seller delivers the XML to the buyer directly, over a channel the parties agree. Email must be supported as a minimum, together with the XML acknowledgements of acceptance or rejection, and the relevant address is registered with the SII where no other channel is used.

Is a PDF invoice acceptable?

Only as a representation. The PDF or printed copy visualises the DTE and normally carries a PDF417 barcode encoding the electronic stamp, but the XML is the original that must be archived. If the XML fails the XSD or was not accepted by the SII, the document is treated as never issued — regardless of any paper or PDF copy in circulation.

When exactly must the document reach the SII?

Before the goods start moving, before the document is sent to an electronic recipient, and before a printed representation is handed to a non-electronic recipient — whichever comes first. A limited twelve-hour exception applies where goods travel under a general dispatch guide and the associated DTE is raised on actual delivery. Submission is not reporting after the fact; it is part of issuing the document lawfully.

What is the eight-day rule?

After receiving the DTE the buyer may acknowledge it or lodge a claim. If no claim is made within eight days, acceptance happens automatically and the invoice becomes irrevocably accepted — the 2026 ChileCompra guidance confirms the same eight calendar days for public buyers. It matters commercially as well as fiscally: the buyer's right to input VAT credit arises when receipt is confirmed or deemed confirmed.

What changes on 1 November 2026?

Resolución Exenta N° 154 takes effect, requiring far more detail on documents accompanying goods in transit — precise origin and destination addresses, driver details, the carrier's RUT, the vehicle registration, quantity, weight, volume and value, the type of movement, and the date and time transport begins — plus a new SII register of dispatch guides. It was originally set for 1 May 2026 and postponed six months by Resolución Exenta N° 52; current formats may be used until 31 October 2026.

Summary

Chile is a settled mandate, not an approaching one. Every taxpayer inside scope has issued DTEs since February 2018, exports have been electronic since January 2020, and the consumer boleta since 2021. What still moves is the periphery: how a receipt reaches the customer, and — from 1 November 2026 — how much detail must travel with the goods.

The architecture is worth stating precisely, because it is unusual. Tax control is centralised through the SII, with folios, CAFs, electronic stamps and pre-submission. Document delivery is not: the seller sends the XML to the buyer directly, and an eight-day silence turns into irrevocable acceptance.

For a European provider the practical verdict is the same as in Brazil, for different reasons. There is no Peppol Authority, no EAS, no EN 16931 and no plan to adopt any of them. A foreign platform can serve Chilean clients without a local entity — but only as a technology provider, issuing under the client's own SII authorisation, folios and certificate.

Resources

SII — Documentación técnica del sistema The starting point for any implementation: schemas, technical instructions and the operating model of the DTE system Formato de Documentos Tributarios Electrónicos, v2.5 (2026-02) The current field-by-field specification for every DTE type, including the export documents — the document your mapping is built from Descripción del formato de documentos electrónicos How the electronic stamp, signature timestamp and integrity guarantees are constructed Instructivo técnico — factura electrónica The technical instructions for issuing, including the certification path a new electronic issuer has to pass Sistema de facturación gratuito del SII The SII's own free issuing system — useful as a reference for what a compliant DTE and its representation look like Mercado Público The public procurement platform whose purchase order data the government DTE flow is matched against

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