SII Chile: complete guide to electronic tax documents (DTE)

The SII's electronic invoicing system

Chile was the pioneer in Latin America to deploy a mandatory electronic invoicing system. The Internal Revenue Service (Servicio de Impuestos Internos, or SII) runs the Electronic Tax Document (DTE) system that every company is required to use.

Types of Electronic Tax Documents (DTE)

Invoices

• Electronic invoice (33): primary document for B2B sales. VAT itemized.
• Exempt electronic invoice (34): for VAT-exempt or non-taxable transactions.
• Electronic purchase invoice (46): issued by the buyer in special cases (cambio de sujeto).
• Electronic export invoice (110): for overseas sales.

Receipts (boletas)

• Electronic boleta (39): for sales to end consumers. VAT included.
• Exempt electronic boleta (41): for VAT-exempt sales to end consumers.

Notes and other documents

• Electronic credit note (61): to void or adjust invoices.
• Electronic debit note (56): to increase billed amounts.
• Electronic dispatch guide (52): for moving goods.

The issuance and receipt process

DTE lifecycle

1. Issuance: the taxpayer generates the DTE with an electronic signature.
2. Submission to SII: the document is sent to the SII for validation.
3. SII acceptance: the SII validates and accepts or rejects it.
4. Delivery to the receiver: the DTE is sent to the customer.
5. Acknowledgement of receipt: the receiver confirms receipt.
6. Commercial acceptance: the receiver accepts or disputes the document.

Electronic signature

Every DTE must be signed with a digital certificate issued by a Certification Services Provider accredited by the SII.

Validation requirements

Required data

• Issuer and receiver RUT
• Legal name
• Business activity (giro)
• Address
• Municipality and city
• Issue date
• Document type and number
• Line items for products or services
• Net amount, VAT, and total
• SII Electronic Stamp (TED)

The Electronic Stamp (TED)

The TED is a 2D barcode (PDF417) containing encrypted document data that enables validation. It's the Chilean equivalent of Argentina's CAE.

VAT regime in Chile

Standard rate

Chile's standard VAT rate is 19%, applicable to most goods and services.

Exempt operations

• Exports
• International transport
• Health services
• Education
• Real-estate rentals (with conditions)

Tax credit

VAT on purchases (tax credit) can be deducted from VAT on sales (tax debit). DTEs are essential to substantiate the credit.

Integration with accounting systems

Purchase and sales registry (RCV)

The SII requires monthly submission of the Purchase and Sales Registry (Registro de Compras y Ventas), which must include every DTE issued and received during the period.

VAT proposal

Using the RCV data, the SII generates a pre-filled VAT return (Formulario 29) that the taxpayer can accept or edit.

Automating Chilean compliance with Cedalio

DTE validation

Cedalio automates validation of Chilean documents:

• TED verification: electronic-stamp validation.
• SII lookup: document-status check at the SII.
• RUT validation: taxpayer verification.
• Date control: tracking of acknowledgement deadlines.

Acknowledgement management

The system automatically handles:

• Sending acknowledgements within the 8-day legal window
• Recording commercial acceptance or rejection
• Tracking pending documents

Electricity tariff validation

For companies with multiple locations, Cedalio validates electricity invoices against the official tariff tables published by the SEC (Superintendencia de Electricidad y Combustibles), flagging incorrect charges.

Conclusion

Chile's e-invoicing system is robust and well-established. Automation lets you meet every SII requirement while also optimizing processes and surfacing savings opportunities.