CHILE
E-INVOICING
Latest update august 08th, 2024
On this page you will learn more on e-invoicing in Chile
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the latest eInvoicing and eReporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
- B2B/B2G/B2C eInvoicing for all taxpayers
- On-request e-audit
Adoption timeline
- 2003: voluntary adoption of the eInvoicing system for all taxpayers who wished to participate
- February 2018: all companies in the country are required to issue their tax documents electronically
Model
PRE – CLEARANCE MODEL
E-invoices (DTE) must be submitted to the Invoice Internal Revenue Service (SII) prior to distribution to customers. Upon clearance of the invoice, the SII provides a Folio Authorization Code (CAF)
Format
Local XML
Archiving
It is mandatory to store invoices for 6 years
External references:
- SII – External Tax Services – [link]
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