- Chile implemented voluntary electronic invoicing in 2001 and made it mandatory for VAT reporting in 2014.
- Companies need to register with the Chilean tax authorities to issue electronic tax documents (DTE) invoices.
- The invoices must be submitted to the tax authorities for pre-approval before being sent to customers.
- Once approved, the invoice is forwarded to the customer and goods cannot be delivered until confirmation is received from the tax authorities.
- The customer must record the invoice in their accounting system and the supplier confirms receipt of the approved invoice.
Source Avalara
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