🇨🇱 Chile - E-Invoicing Specifications (DTE - Documento Tributario Electrónico)

Status: 🟢 Mandatory | Active for all businesses Authority: SII (Servicio de Impuestos Internos) Platform: SII Electronic Invoice System

1. Context & Overview

Chile was a Latin American pioneer in e-invoicing, launching voluntary systems in 2001 and making it mandatory for all businesses in 2018. The system follows a Clearance Model with SII validation. A key 2025 update mandates printed electronic receipts for all in-person transactions.

Date	Scope	Obligation
2001	Voluntary	Initial e-invoicing program
2014	B2B/B2G	Expansion to business transactions
Feb 1, 2018	All companies	Mandatory e-invoicing begins
Jan 2020	Bills of Lading	Electronic mandatory
May 2025	Printed Receipts	Mandatory for in-person sales
Mar 1, 2026	Full compliance	Print capability deadline

2. Technical Workflow (Clearance Model)

Chile uses a straightforward clearance process with mandatory SII validation before invoice delivery.

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Request CAF| SII[SII Platform]
    SII -->|2. CAF Authorization| CAF[ CAF Range]
    
    S -->|3. Generate XML DTE| XML[XML Document]
    XML -->|4. Digital Signature| Cert[Digital Certificate]
    Cert -->|5. Signed DTE| SII
    
    SII -->|6. Validation| V[Schema + Rules Check]
    V -->|7. Track ID / Status| SII
    
    SII -->|8. Return ACK/NACK| S
    
    alt Accepted
    S -->|9. Send XML to Client| C[Client]
    S -->|10. Send PDF to Client| C
    S -->|11. Print Receipt| C
    else Rejected
    S -->|12. Fix and Resubmit| S
    end
    
    C -->|13. Acknowledgment| SII
    SII -->|8-day Window| Status[Acceptance Status]

🧱 Key Components

CAF (Código de Autorización de Folios): Pre-authorized invoice number ranges
DTE (Documento Tributario Electrónico): XML format for all tax documents
Digital Certificate: SII-issued or authorized provider certificates
Free/Sii.cl Invoicing: Low-volume option through SII portal
Provider Systems: Higher-volume solutions through certified providers

3. Data Standards & Formats

A. Required Format

XML DTE: SII schema (XML_DTE format)
Encoding: ISO-8859-1 (Latin-1)
Digital Signature: X.509 with SII-compliant algorithms
PDF Delivery: Required for buyer (as of May 2025 mandate)

B. Document Types

Code	Type	Description
33	Factura	Standard invoice
34	Factura Exenta	Exempt invoice
39	Boleta	Cash register receipt
41	Boleta Exenta	Exempt receipt
43	Liquidación-Factura	Settlement invoice
46	Factura de Compra	Purchase invoice
52	Guía de Despacho	Dispatch/Waybill
56	Nota de Débito	Debit note
61	Nota de Crédito	Credit note
110	Factura Exportación	Export invoice

C. Critical Data Fields

RUTEmisor: Seller tax ID (RUT format: XX.XXX.XXX-X)
RUTReceptor: Buyer tax ID
GiroEmisor: Business activity code
DireccionOrigen/Destino: Addresses
Impuesto: VAT (19%) or exempt
MontoTotal: Total amount
TimbreElectrónco: SII electronic stamp (generated by SII)

4. Business Model & Compliance

A. Clearance Workflow

CAF Acquisition: Request authorized folio ranges from SII
DTE Generation: Create XML according to document type
Digital Signing: Apply electronic signature
Submission: Send to SII for validation
Acknowledgment: Receive SII response (Track ID)
Delivery: Send XML/PDF/print to buyer
Acknowledgment: Buyer has 8 days to accept/reject
Silence = Acceptance: No response = accepted

B. 2025 Mandates

Printed Receipts: All in-person transactions require printed receipts
Electronic Receipts: Must be sent to SII within 1 hour
Price Display: Net prices and VAT must be shown separately
Daily Sales Summary: Electronic submission required

C. Invoicing Systems

System	Volume	Integration
Free (Sii.cl)	Low	Web portal only
Proprietary	Medium-High	Direct API
Provider (Proveedor)	Any	API + features