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Chile E-Invoicing

Live & MandatoryLast verified 2026-05-19

Mandatory DTE for all taxpayers since 2018 (universal mandate). Mature clearance model with multiple electronic tax document types under SII pre-authorisation.

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Key compliance facts

Standard

DTE (Documento Tributario Electrónico) XML — Factura Electrónica (33), Boleta (39), Guía de Despacho (52), Notas (61)

Authority

SII — Servicio de Impuestos Internos

Mandatory For

All taxpayers conducting economic activities (B2B, B2C, B2G); universal since 1 February 2018

Effective Date

2003 (DTE introduced) · 2014 (large taxpayers mandatory) · Feb 1, 2018 (universal mandate) · Jan 2021 (Boleta Electrónica mandatory)

About Chile E-Invoicing

Chile is a Latin American e-invoicing pioneer. The Servicio de Impuestos Internos (SII) launched the Documento Tributario Electrónico (DTE) regime in 2003, made it mandatory for all taxpayers by 1 February 2018 — a phased rollout that began with large taxpayers in 2014. All economic activities, regardless of size, must issue DTEs. Multiple electronic document types are in scope: Factura Electrónica (type 33, B2B), Boleta Electrónica (type 39, B2C consumer receipt), Factura Exenta (34), Guía de Despacho Electrónica (52, dispatch note), Nota de Crédito Electrónica (61), Nota de Débito Electrónica (56), Factura de Compra Electrónica (46, self-billing), Liquidación-Factura (43), and Factura de Exportación Electrónica (110) for exports. Each DTE follows a CTC clearance pattern: taxpayer issues XML signed with a digital certificate, transmits to SII for validation (CAF — Código de Autorización de Folios — assigns the folio range), SII authorises with unique fiscal stamp. The Boleta Electrónica replaced paper consumer receipts mandatorily from January 2021. Chile uses real-time reporting for revenue tracking and SII offers free invoicing tools for smaller taxpayers (Sistema de Facturación Gratuito). Cross-border exports use the Factura de Exportación Electrónica.

Implementation Phases

  1. ✓

    DTE introduced

    2003

    Documento Tributario Electrónico framework established.

  2. ✓

    Large taxpayers mandatory

    2014

    Mandatory rollout begins with large taxpayers.

  3. ✓

    Universal mandate

    Feb 1, 2018

    All taxpayers required to issue DTEs.

  4. ✓

    Boleta Electrónica mandatory

    Jan 2021

    Electronic consumer receipts mandatory.

Key Compliance Facts

  • Operating authority: SII — Servicio de Impuestos Internos
  • Document framework: DTE (Documento Tributario Electrónico)
  • Document types: 33 (factura), 39 (boleta), 52 (guía despacho), 61 (NC), 56 (ND), 46 (factura compra), 110 (export)
  • Universal mandate since 1 February 2018
  • CAF (Código de Autorización de Folios) authorises folio ranges
  • Boleta Electrónica B2C mandatory since January 2021
  • Free SII invoicing system available for SMEs
  • Digital certificate required for signing
  • Standard VAT rate (IVA): 19%

Frequently Asked Questions

Is e-invoicing mandatory in Chile?

All taxpayers conducting economic activities (B2B, B2C, B2G); universal since 1 February 2018. Status: Live & Mandatory.

Which authority regulates e-invoicing in Chile?

SII — Servicio de Impuestos Internos

What e-invoicing standard does Chile use?

DTE (Documento Tributario Electrónico) XML — Factura Electrónica (33), Boleta (39), Guía de Despacho (52), Notas (61)

What is the e-invoicing model in Chile?

Clearance (CTC) — SII pre-authorisation; DTE multiple document types

When did Chile e-invoicing take effect?

2003 (DTE introduced) · 2014 (large taxpayers mandatory) · Feb 1, 2018 (universal mandate) · Jan 2021 (Boleta Electrónica mandatory)

Topics

clearanceCTCAmericasLATAMDTEmature