E-Invoicing In Chile
Law no 20.727.
SII – Servicio de Impuestos Internos – (Internal Revenue Service)
DTE, standardized XML file
Mandatory, with a proprietary certificate, format XMLDsig.
Chile began implementing mandatory VAT e-Invoice reporting in 2014. Locally, e-Invoices are known as Electronic Tax Documents (DTE). To send DTE invoices, businesses must first register with the Chilean tax authorities, SII.
If successful, they will be given a CAF (Folio Authorization Code) digital signature for stamping DTE invoices with. SII requires taxpayers to submit electronic invoices in XML format for pre-approval before sending them to customers. This must be done through a reputable e-Invoicing provider. Income tax returns must be filed electronically or paper formant to SII.