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Chile e-Invoicing

Factura electrónica (DTE) en Chile

Last reviewed 6 October 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Chile requires electronic tax documents (DTEs) for invoices under Ley 20.727, phased in by company size from 1 November 2014 to 1 February 2018. Electronic boletas (receipts) followed in 2021. Each DTE uses SII-authorised folios and reaches the SII before the buyer. New dispatch guide rules start on 1 November 2026.

Previous
1 May 2025B2C
Receipt copy required for in-person sales
Latest
30 September 2026B2B
Courier air waybills may replace dispatch guides for imports
Next
1 November 2026B2B
New dispatch guide and transport rules apply

Chile e-Invoicing Overview

B2B
mandatory
since 1 November 2014
Phased by annual turnover and urban or rural location, from large companies (over 100,000 UF) on 1 November 2014 to rural micro-enterprises on 1 February 2018. Paper remains possible only in areas without data coverage or electricity, or in declared disaster zones.
B2G
mandatory
since 1 November 2014
No separate B2G regime: suppliers to public bodies issue the same DTEs, and the SII authorises public bodies as electronic receivers.
B2C
mandatory
since 1 January 2021
Electronic boletas mandatory from 1 January 2021 for e-invoice issuers and 1 March 2021 for all others. In-person sellers must hand over a printed or virtual copy of the boleta or card payment voucher.

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Implementation Timeline(13 events)

Key mandate dates. Select a date for detail, or show all updates below.

SII sets rules for electronic tax documents
1 September 2003
Legislative
SII Exempt Resolution No. 45 of 2003 laid down the operating rules for electronic tax documents (DTEs), including SII-authorised folio ranges and the requirement to send each DTE to the SII before it reaches the recipient. Use was voluntary at this stage.
Ley 20.727 makes e-invoicing mandatory
31 January 2014
Legislative
Ley 20.727 , published on 31 January 2014, made invoices, purchase invoices, settlement invoices and debit and credit notes electronic only, with deadlines set by company size and urban or rural location.
Large companies must issue electronic invoices
1 November 2014
B2B
Companies with annual sales above 100,000 UF became the first group required to issue DTEs, under the SII calendar for Ley 20.727 .
Urban medium and small companies join
1 August 2016
B2B
Medium and small companies (annual sales above 2,400 UF and up to 100,000 UF) located in urban areas became subject to the obligation, according to the SII implementation calendar .
Rural SMEs and urban micro-enterprises join
1 February 2017
B2B
Medium and small companies in rural areas and micro-enterprises (annual sales below 2,400 UF) in urban areas had to start issuing DTEs, per the SII implementation calendar .
Rural micro-enterprises complete the rollout
1 February 2018
B2B
Micro-enterprises in rural areas, the last group under the SII implementation calendar , became subject to mandatory electronic invoicing.
Electronic boletas become mandatory
1 January 2021
B2C
Ley 21.210 made boletas electronic. SII Exempt Resolution No. 74 of 2020 set the issuing rules, and Resolution No. 104 of 2020 moved the start for e-invoice issuers to 1 January 2021 after Ley 21.256 extended their deadline. All other taxpayers followed on 1 March 2021, as the SII FAQ confirms.
Daily sales summary for boletas abolished
1 August 2022
B2C
SII Exempt Resolution No. 53 of 2022 removed the obligation to send the daily sales summary (formerly the folio consumption report). The SII now fills the sales register from the boletas it receives.
Receipt copy required for in-person sales
1 May 2025
B2C
Under SII Exempt Resolution No. 53 of 2025 , sellers with printing devices must give final consumers a printed or virtual copy of the electronic boleta or electronic payment voucher for in-person sales.
Named boletas for sales above 135 UF
1 September 2025
B2C
SII Exempt Resolution No. 44 of 2025 requires sales to non-VAT payers above 135 UF to be documented with an electronic boleta showing the payer's name, RUT and payment method.
Receipt copy rule extends to other devices
1 March 2026
B2C
Sellers using other devices without printing capability must also provide the printed or virtual boleta or payment voucher under SII Exempt Resolution No. 53 of 2025 . Virtual delivery can be by email, SMS, messaging app, photo, NFC or QR code.
New DTE validations announced
4 September 2026
Technical
SII Exempt Resolution No. 121 of 2026 adds technical and business validations to DTE reception, with three outcomes: accepted, accepted with objections, or rejected. It took effect when its extract appeared in the Diario Oficial on 22 September 2026; the validations themselves are phased in on a schedule the SII publishes.
New dispatch guide and transport rules apply
1 November 2026
B2B
SII Exempt Resolution No. 154 of 2025 requires invoices and dispatch guides covering goods in transit to show origin, destination, driver, carrier and vehicle. Resolution No. 52 of 2026 moved the start from 1 May to 1 November 2026.

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Compliance Regime

Tax Authority
Servicio de Impuestos Internos (SII)
CTC Model
Clearance
Issuers request folio ranges from the SII, which returns a Folio Authorisation Code (CAF). Every DTE must be signed and sent to the SII before the goods are moved, the document is sent to an electronic recipient, or a printed copy is handed over. Electronic boletas must reach the SII within one hour of issue.
Standards
Electronic Tax Documents (DTE) format, Folio Authorisation Code (CAF), Electronic stamp (TED)

Record-keeping & Reporting

SAF-T
Not required
No SAF-T obligation. The SII builds each taxpayer's sales register from the electronic tax documents it receives.

Technical Formats

XML (SII DTE schema)

Penalties

Failure to issue or send DTEs
Under Article 97 No. 10 of the Tax Code , failing to issue invoices, dispatch guides, debit or credit notes or boletas, or to send them electronically to the SII, is fined at 50% to 500% of the transaction amount, with a minimum of 2 UTM and a maximum of 40 UTA. These infringements must also be punished with closure of the premises for up to 20 days, and repeated offences within three years can lead to imprisonment.

Exemptions

No connectivity or disaster zones
Under Ley 20.727 , taxpayers operating where there is no mobile or fixed data coverage or no electricity, or in a declared disaster zone, are not obliged to issue electronically. The SII names the taxpayers or areas concerned by resolution, and paper documents must be on pre-stamped forms. SII Exempt Resolution No. 99 of 2026 used this power after the July 2026 storms, allowing paper documents in ten regions, including the Santiago Metropolitan Region, for twelve months from the date of the catastrophe.
Latest Update
Technical Update
30 Sept 2026

Courier air waybills may replace dispatch guides for imports

SII Exempt Resolution No. 134 of 2026 lets courier companies registered with Chilean Customs use the courier air waybill instead of a dispatch guide when moving imported goods from customs premises to the recipient, provided they notify the SII and report air waybill data to it each month. It applies from publication of its extract in the Diario Oficial.

View full details on News page

Official Sources

  • SIIServicio de Impuestos InternosTax authority
  • BCNBiblioteca del Congreso Nacional de ChileLegislature
  • DODiario Oficial de la República de ChileOfficial journal
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Related Countries

  • ArgentinaMandatory
  • BoliviaMandatory
  • BrazilMandatory
  • ColombiaMandatory

Frequently asked questions about e-Invoicing in Chile

Yes, e-Invoicing is mandatory in Chile for B2B (since 1 November 2014) and B2G (since 1 November 2014) transactions.

B2B e-Invoicing in Chile is mandatory since 1 November 2014. Phased by annual turnover and urban or rural location, from large companies (over 100,000 UF) on 1 November 2014 to rural micro-enterprises on 1 February 2018. Paper remains possible only in areas without data coverage or electricity, or in declared disaster zones.

B2G e-Invoicing in Chile is mandatory since 1 November 2014. No separate B2G regime: suppliers to public bodies issue the same DTEs, and the SII authorises public bodies as electronic receivers.

Chile supports the following e-Invoice formats: XML (SII DTE schema).

Chile uses the following e-Invoicing standards: Electronic Tax Documents (DTE) format, Folio Authorisation Code (CAF), Electronic stamp (TED).

Issuers request folio ranges from the SII, which returns a Folio Authorisation Code (CAF). Every DTE must be signed and sent to the SII before the goods are moved, the document is sent to an electronic recipient, or a printed copy is handed over. Electronic boletas must reach the SII within one hour of issue.

Chile has penalties for e-Invoicing non-compliance. Failure to issue or send DTEs: Under Article 97 No. 10 of the Tax Code, failing to issue invoices, dispatch guides, debit or credit notes or boletas, or to send them electronically to the SII, is fined at 50% to 500% of the transaction amount, with a minimum of 2 UTM and a maximum of 40 UTA.

The next e-Invoicing deadline in Chile is 1 November 2026: New dispatch guide and transport rules apply. SII Exempt Resolution No. 154 of 2025 requires invoices and dispatch guides covering goods in transit to show origin, destination, driver, carrier and vehicle.

B2C e-Invoicing in Chile is mandatory since 1 January 2021. Electronic boletas mandatory from 1 January 2021 for e-invoice issuers and 1 March 2021 for all others. In-person sellers must hand over a printed or virtual copy of the boleta or card payment voucher.

Exemptions from Chile e-Invoicing may apply to: No connectivity or disaster zones. Check specific criteria as exemptions vary by transaction type and business size.
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