Return to mapElectronic Invoicing and Transport Documents in Chile
Electronic invoicing in Chile is a fully consolidated system that replaced paper-based vouchers in compliance with Law No. 20.727. The Internal Revenue Service (SII) requires companies to issue Electronic Tax Documents (DTE), including the Electronic Dispatch Guide, a mandatory document that supports the transfer of goods and ensures the traceability of commercial operations.
Characteristics of electronic invoicing in Chile
Chile was one of the pioneers in Latin America in adopting electronic invoicing, starting its development in 2003 and later becoming a reference model for the region. What began as a voluntary system eventually became mandatory for all companies in 2018, marking the definitive elimination of paper-based vouchers.
Law No. 20.727 established the legal framework for the system and defined the transition to Electronic Tax Documents (DTE), which include invoices, credit and debit notes, dispatch guides, export invoices, among other fiscally valid documents. The Internal Revenue Service (SII) is the authority in charge of enabling taxpayers as electronic issuers, validating the documents, and offering billing systems adapted to each company’s transaction volume.
Mandatory Use
Electronic invoicing is mandatory for 100% of companies, both issuers and receivers. Being an electronic invoicer enables the taxpayer as both issuer and receiver of DTEs, with real-time exchange and validation before the SII.
Invoice Format
DTEs are generated in XML format. Among the most relevant mandatory documents are: Invoices, Tax-Exempt or Non-Taxable Invoices, Purchase Invoices, Invoice Settlements, Debit Notes, Credit Notes, Dispatch Guides, Export Invoices, Export Credit Notes, and Export Debit Notes.
Electronic Signature
The electronic signature is mandatory and must be applied with a digital certificate compliant with XMLDsig, ensuring authenticity, integrity, and non-repudiation of the DTE.
Invoice Archiving
Both issuer and receiver must preserve DTEs for 6 years in their original XML format, ensuring availability for audits and use as accounting backup.
Administrative Requirements
The taxpayer must undergo an application and certification process before the SII to be accredited as an issuer: generation/reception tests of DTEs, acquisition of a digital certificate, and registration as an authorized issuer.
Fiscal Control
The issuer manages the Folio Authorization Codes (CAF), which include the SII’s electronic stamp (encrypted from a predefined data string). This stamp allows each DTE to be validated by the SII and ensures traceability.
Print format
The printed representation of the DTE follows a standardized format and includes a PDF417 barcode, facilitating verification by recipients.
Purchases/sales summary
The SII replaced the Books of Purchases and Sales with the monthly declaration (Form F29), which the SII itself proposes for ratification based on the DTEs issued/received.
How electronic invoicing works in Chile
The electronic invoicing process in Chile covers the phases of issuance, validation, control, delivery, and archiving of DTEs, ensuring their legal validity and tax compliance.
Issuance and validation
The required data is obtained from the ERP and generated as a DTE in XML in accordance with the SII schema. Validation mechanisms are applied to ensure all necessary information is included before sending.
CAF and electronic signature
The DTE is assigned the Folio Authorization Code (CAF) corresponding to the range of folios used, and the issuer’s electronic signature is applied. The SII stamp and the signature ensure technical and legal validity.
Delivery to recipient
Once validated by the SII, the DTE is sent to the recipient using secure communication protocols.
Electronic archiving
DTEs must be electronically archived for 6 years, ensuring integrity, access, and traceability. When necessary, a printed representation is generated in accordance with the SII’s technical requirements.
Frequently Asked Questions about Electronic Invoicing in Chile
Below are some of the most common questions about the electronic invoicing system in Chile.
What is an Electronic Tax Document (DTE)?
It is a legally valid electronic document that supports commercial/tax operations (invoices, notes, dispatch guides, etc.) and replaces paper.
What types of DTEs are mandatory in Chile?
The main DTEs required by the SII are: Invoices, Tax-Exempt or Non-Taxable Invoices, Purchase Invoices, Invoice Settlements, Debit and Credit Notes, Dispatch Guides, as well as Export Invoices and Export Notes.
How is the authenticity of an electronic invoice verified?
Through the issuer’s electronic signature, the electronic stamp (CAF), and validation by the SII, which returns the document status.
What is the deadline to accept or dispute an electronic invoice?
The recipient has up to 8 days from receipt to accept or dispute it. If no action is taken within this period, the invoice is considered accepted and the SII incorporates it into the F29 proposal.
What happens if the supplier reported the invoice to the SII but the customer did not receive it?
Discrepancies may arise in the F29. It is recommended to use an e-invoicing solution that reconciles daily the DTEs reported to the SII with those received in the ERP, generates alerts, and allows disputes for documents not received.
What requirements must be met to issue DTEs?
Application and certification before the SII, digital certificate, submission of each DTE to the SII, monthly F29 filing, electronic signature, SII electronic stamp, and authorized CAF.
What invoicing systems does the SII provide?
- Free SII system: For low DTE issuance volume, one-by-one issuance (invoices, notes, dispatch guides, and purchase invoices). It does not integrate with the taxpayer’s software applications.
- Billing system: For high DTE issuance volume, integrated with the taxpayer’s software applications and supporting the full DTE catalog.
What is an electronic purchase invoice and when is it used?
It is the DTE that supports a purchase when the issuer acts as a withholding agent or when the supplier does not have tax documentation (according to applicable resolutions).
What requirements must an electronic receipt (boleta) meet in Chile?
It must be sent to the SII within one hour, be electronically signed, include the CAF, be preserved for six years, and have a printed representation for in-person sales and a virtual one for online sales.
Upcoming dates in Chile
Characteristics of the Electronic Dispatch Guide in Chile
The Electronic Dispatch Guide, regulated by the Internal Revenue Service (SII), is an Electronic Tax Document (DTE) that supports the transfer of goods within the country. Its issuance is mandatory and certifies the origin and destination of the goods, granting tax validity to operations and protecting issuers, recipients, and carriers in case of audits.
In addition to its tax function, this document facilitates cargo traceability and optimizes logistics management, contributing to inventory control and the proper delivery of products. It is generated electronically within the SII’s invoicing system, ensuring legal security and transparency in every transfer, whether for sales, returns, consignments, or other internal goods movements.
Mandatory use
The issuance of the Electronic Dispatch Guide is mandatory for all taxpayers transporting goods within Chile. The only exceptions are those expressly defined by tax regulations.
Mandatory Information
Each Electronic Dispatch Guide must include:
- Date of shipment or withdrawal.
- Data of issuer, recipient, and carrier (name, RUT and address).
- Detailed and numbered description of the goods (quantity and unit price).
- License plate of the transport vehicle.
Types of Electronic Dispatch Guide in Chile
- Sale confirmation: the product is delivered, and the invoice is issued afterward.
- Pending sale: goods are shipped for a previously agreed sale, but the final price has not yet been determined.
- Consignments: shipment of goods for commercialization by third parties.
- Free delivery: transfers with no associated sale.
- Internal transfers: movement of goods between warehouses or branches of the same company.
- Returns: to support the return of products to the supplier or seller.
- Non-commercial export: shipments abroad with no sale involved.
- Commercial export: shipments abroad linked to a sale.
Frequently Asked Questions about the Electronic Dispatch Guide in Chile
Below are some of the most frequently asked questions about the Electronic Dispatch Guide in Chile.
What is the Electronic Dispatch Guide?
It is an Electronic Tax Document (DTE) that supports the transfer of goods within the country and certifies their origin and destination under SII regulations.
Who must issue the Dispatch Guide?
The seller or service provider transporting the goods must issue it, send it to the customer, and ensure that it accompanies the goods during transportation.
When must a Dispatch Guide be issued?
Whenever goods are transported, whether or not there is a sale, especially when the invoice is not issued at the time of delivery.
What happens if the Dispatch Guide is not issued?
The transport may be considered irregular, exposing the taxpayer to penalties and the seizure of the goods.
How long must Dispatch Guides be kept?
The issuer must keep the duplicates of the guides for a minimum period of 6 years, while the recipient keeps the original and the second copy.
Upcoming dates in Chile
WebinarOne Platform. Endless Solutions.
Contact our specialists to answer all your questions about adapting your business to any EDI, e-invoicing and tax reporting system worldwide.
Proprietary SaaS solutions
International customer support service
99.9% guaranteed availability
Managed services
International certifications and standards
Flow maintenance and integration services
Let's talk!
