Chile DTE e-invoice update

Chile drops daily sales summary for e-invoicing

From 1 August 2022, tax payers who must submit daily sales reporting will no longer be required relieved of the requirement. Instead, the tax authorities will rely on DTE (see below) to complete their electronic sales and purchase ledgers for taxpayers.

Global pioneer in electronic invoicing now being copied around the world

Chile’s Servicio de Impuestos (SII) tax authority introduced its VAT electronic invoice regime in 2001, and mandated it for most taxpayers from March 2018. DTE (Documentos Tributarios Electrónicos) covers a total of ten various XML-format fiscal documents required for goods and services. SII provides these with unique identification codes to help track them with suppliers and customers. Any taxpayer not issuing e-invoices must produce e-tickets instead.

SII also now produces draft VAT returns from reported invoices.

You can keep up-to-date with VAT Calc’s global live VAT invoice transaction and e-invoice blog on country real-time reporting reforms.

Chile DTE e-invoice process

• Taxpayers must register with SII for a private digital key, Código de Asignación de Folios (CAF)
• A delivery document (Guia Despacho) is created and transmitted to the government.
• The draft invoice is then prepared from the accounting or ERP system with reference to the Guia Despacho and sent to the SII webservice.
• SII validates the invoice, and provide a digital signature
• The invoice is sent to the customer by SII web endpoints for electronic approval within eight days; the response is sent by email to the supplier to investigate in case of refusal.
• Taxpayers must submit monthly files covering sales and purchases (RCV’s) based on reported invoices. The tax office completes draft pre-filled VAT returns.

How to submit Chile invoices to DTE

Taxpayers have three options for transmitting their invoice to SII:

1. Use SII’s free online submission tool
2. Adapted accounting and invoicing software
3. Engage with a third-party certified e-invoicing specialist

DTE tax documents

The SII’s DTE regime covers the following documents:

• Goods Invoice
• Exempt Goods Invoice
• Bill of Lading
• Credit Note
• Debit Note
• Purchase Invoice Consignment Invoice Export Invoice
• Export Credit
• Export Debit
• Consumer Invoice
• Exempt Consumer Invoice Consumer Invoice Register Bill of Lading Register

VAT Calc’s in real-time global Calculator and Auditor  services produce instant and accurate tax calculations into your e-invoicing systems.

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