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History and mandatory status

E-INVOICING STATUS: BOTH E-INVOICE AND E-RECEIPT ARE MANDATORY TO ALL COMPANIES

The electronic invoice was created in 2002 as a pilot program. Chile was one of the worldwide pioneers in this technology so the chilean XML formats are very different from other countries.

E-invoice became mandatory on 2018, and e-receipt in 2021.

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Regulatory authorities

SII = Servicio de Impuestos Internos https://www.sii.cl

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Document types

  • Factura electrónica (e-invoice)
  • Boleta electrónica (e-receipt)
  • Nota de crédito (credit note)
  • Nota de débito (debit note)
  • Guía de despacho (bill of lading)
  • Liquidación factura
  • Factura de compra
  • Factura de exportación (export e-invoice)
  • Nota de crédito exportación
  • Nota de débito exportación

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Taxes

The main indirect tax in Chile is the IVA (VAT) with a single 19% value and no local variations. Most products and services are subject to VAT.

There are additional taxes to alcohol, tobacco, etc that can be included on invoices along with VAT.

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Local Requirements to operate

  • Digital certificate for the legal representative of the company (legal representative needs to have a chilean RUT tax id)
  • RUT tax id issued by the SII for the company
  • Operations start certificate issued by the SII (Inicio de actividades)
  • Activities and address checked by the SII (Comprobación de actividades and Comprobación de domicilio)
  • Finally, your company will need to go through a certification process that we will complete for you (4 to 5 business days). There are independent certification processes for e-invoice and e-receipt but they can be completed in parallel.
Get a specific digital certificate link🔑 Sandbox environment credentials