- Mandatory E-Invoicing: E-invoicing is mandatory for B2B, B2G, and B2C transactions in Chile, covering all taxpayers except those under simplified registration regimes or in areas lacking mobile/data connectivity.
- Governing Body and Infrastructure: The Servicio de Impuestos Internos (SII) oversees the e-invoicing system, utilizing its own platform for the clearance of invoices and related documents, which includes various types of electronic documents collectively referred to as Documento Tributario Electrónico (DTE).
- Format and Validation Requirements: Suppliers must send invoices in XML format, while buyers may receive them in XML or PDF. Electronic signatures and seals are mandatory, and buyers must validate and acknowledge receipt of documents, with a response required within 8 days.
- Penalties for Non-Compliance: Chile imposes strict penalties for non-adherence to e-invoicing mandates, categorized as severe, less severe, light, and extremely light, with monetary penalties based on a specific tax unit (UTM) related to inflation.
- E-Invoicing Process: The e-invoicing process involves registering with the SII, issuing an invoice in XML format, digitally signing it, submitting it to the SII, and then sending it to the buyer, who has 8 days to accept or reject it. There is no requirement for SAF-T in Chile.
Source Fonoa
See also
