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Chile e-Invoicing

Factura electrónica (DTE) en Chile

Updated 30 August 2025

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B2B
mandatory
since 1 February 2018
Mandatory for all companies. Real-time validation required via SII platform.
B2C
mandatory
since 1 February 2018
Mandatory electronic receipts for all consumer transactions.
B2G
mandatory
since 1 February 2018
Electronic Tax Documents (DTEs) via SII with real-time validation.

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Standards:

Electronic Tax Documents (DTEs) format
Folio Authorization Code (CAF) system
Daily Sales Summary reporting

Supported Formats:

XML (SII validation; 1-hour submission requirement)

Clearance Model:

Real-time pre-clearance through SII platform; CAF authorization required before issuance; Daily Sales Summary mandatory

N/A
No SAF-T implementation; Chile uses comprehensive SII DTE system with real-time validation and mandatory electronic document storage

Receipt printing compliance deadline
1 March 2026
Final implementation
Final deadline for businesses without printing capabilities to comply with receipt printing requirements.

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Frequently asked questions about e-Invoicing in Chile

Primary sources for Chile

sii.cl.

Related Countries

Argentina
mandatory
Bolivia
mandatory
Brazil
mandatory
Colombia
mandatory