Chile e-Invoicing Mandate
Clearance model · Documento Tributario Electrónico (DTE) authorised in real time by the SII
E-invoicing is mandatory in Chile for all VAT-registered taxpayers, with the Documento Tributario Electrónico (DTE) fully obligatory since 1 February 2018 and the electronic boleta covering B2C sales since 2021. Documents are digitally signed, sent to the Servicio de Impuestos Internos for authorisation and then delivered to the buyer. Expanded transport and dispatch-guide data becomes mandatory on 1 November 2026.
| Status | Live |
|---|---|
| Legal basis | Ley 20.727 of 2014 (mandatory electronic invoicing, staged calendar); Ley 21.210 of 2020 (Tax Modernisation, mandatory boleta electrónica); Decreto Ley 825 on VAT and Article 97 of the Código Tributario for sanctions; SII Resoluciones Exentas setting DTE formats, including Resolución Exenta No. 154 of 2025 on transport and dispatch-guide data, postponed by Resolución Exenta No. 52 of 2026. |
| Phase-in | 5 phases, 2003 to 2026 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Mandatory |
| Format | DTE XML, Boleta electrónica XML · SII DTE XML schemas (Formato de Documentos Tributarios Electrónicos) |
| Platform | Direct to SII via the free SII portal or an authorised market software provider · Clearance (SII authorisation before delivery to the buyer) |
| Penalties | Failure to issue a required tax document is sanctioned under Article 97 of the Código Tributario, with fines calculated on the value of the transaction and the possibility of closing the premises. |
Phase-in timeline
2003 to 2027- 2003SII opens electronic invoicing (DTE) to taxpayers on a voluntary basisoptional
- 2014Ley 20.727 is published, making DTE issuance mandatory on a staged calendar by turnover and locationStaged by annual turnover and urban or rural location
- 2018Electronic invoicing becomes mandatory for all taxpayers, including rural microenterprisesAll VAT-registered taxpayers
- 2021Boleta electrónica becomes mandatory for existing electronic invoicers, with remaining businesses following from 1 March 2021All taxpayers issuing consumer receiptsToday
- 2026Expanded transport, carrier and dispatch-guide information becomes mandatory under SII Resolución Exenta No. 154 of 2025, postponed to this date by Resolución Exenta No. 52 of 2026All taxpayers moving goods
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C mandatory
- Non-residents: partially in scope
- DTE XML
- Boleta electrónica XML
- SII DTE XML schemas (Formato de Documentos Tributarios Electrónicos)
- Direct to SII via the free SII portal or an authorised market software provider
- Real-time clearance
- 6 years
- Digital signature: required
- Storage: Any (with access)
- Failure to issue a required tax document is sanctioned under Article 97 of the Código Tributario, with fines calculated on the value of the transaction and the possibility of closing the premises.
- Purchases not supported by a valid authorised DTE do not give rise to a VAT credit, so the buyer bears the irrecoverable tax.
- Late or missing daily sales reporting for the boleta electrónica exposes the taxpayer to the SII's general infringement penalties.
Full technical breakdown: Chile guide on e-Invoice.app
Is e-invoicing mandatory in Chile?
Yes. E-invoicing in Chile is mandatory for B2G, B2B, B2C transactions. Chile operates a clearance model via Direct to SII via the free SII portal or an authorised market software provider. Non-resident businesses are partially in scope (see the FAQ below).
What are the Chile e-invoicing deadlines?
The next Chile e-invoicing deadline is 1 November 2026: Expanded transport, carrier and dispatch-guide information becomes mandatory under SII Resolución Exenta No. 154 of 2025, postponed to this date by Resolución Exenta No. 52 of 2026 (All taxpayers moving goods).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B B2G | SII opens electronic invoicing (DTE) to taxpayers on a voluntary basis | optional | |
B2B B2G | Ley 20.727 is published, making DTE issuance mandatory on a staged calendar by turnover and location | Staged by annual turnover and urban or rural location | |
B2B B2G | Electronic invoicing becomes mandatory for all taxpayers, including rural microenterprises | All VAT-registered taxpayers | |
B2C | Boleta electrónica becomes mandatory for existing electronic invoicers, with remaining businesses following from 1 March 2021 | All taxpayers issuing consumer receipts | |
Upcoming | B2B B2C B2G | Expanded transport, carrier and dispatch-guide information becomes mandatory under SII Resolución Exenta No. 154 of 2025, postponed to this date by Resolución Exenta No. 52 of 2026 | All taxpayers moving goods |
What format and platform does Chile require?
Chile requires e-invoices in DTE XML or Boleta electrónica XML (SII DTE XML schemas (Formato de Documentos Tributarios Electrónicos)), exchanged via Direct to SII via the free SII portal or an authorised market software provider on a real-time basis. Invoices must be retained for 6 years, with a qualified digital signature. For format specifications and implementation detail, see the full Chile technical guide on e-Invoice.app.
What are the penalties in Chile?
- Failure to issue a required tax document is sanctioned under Article 97 of the Código Tributario, with fines calculated on the value of the transaction and the possibility of closing the premises.
- Purchases not supported by a valid authorised DTE do not give rise to a VAT credit, so the buyer bears the irrecoverable tax.
- Late or missing daily sales reporting for the boleta electrónica exposes the taxpayer to the SII's general infringement penalties.
What changed recently?
- SII Resolución Exenta No. 52 postponed the expanded transport, carrier, shipment and goods information requirements of Resolución Exenta No. 154 of 2025 from 1 May 2026 to 1 November 2026.
- Businesses without a printer must deliver the electronic boleta in digital form, for example by email, SMS, messaging app or QR code.
Need the full Chile compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Chile country guide on our partner site e-Invoice.app.
Chile e-invoicing guide on e-Invoice.appChile e-invoicing: frequently asked questions
How does the boleta electrónica work for B2C sales?
The boleta electrónica is the electronic consumer receipt that replaced paper boletas. It must show VAT and other taxes separately, and issuers must send the SII a daily sales summary (Resumen de Ventas Diarias). From 1 March 2026, a business without a printer must deliver the boleta digitally, for example by email, SMS, messaging app or QR code.
How long must DTEs be archived and can they be stored outside Chile?
Issued and received DTEs must be kept for six years in the SII-validated XML format, preserving integrity and traceability. Storage abroad is possible in practice provided the documents remain accessible online from Chile for inspection by the SII.
Do non-resident suppliers of digital services have to issue DTEs?
Generally no. Foreign suppliers of digital services to Chilean consumers register under the SII's simplified VAT regime and account for VAT there rather than issuing Chilean DTEs, and from October 2025 low-value imported goods were brought into a similar collection mechanism. The exact treatment of dispatch guides, export documents and cross-border edge cases is covered in the detailed Chile guide on e-Invoice.app.
More detailed questions? See the full Chile guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Resolución del SII busca reforzar emisión de boleta electrónica con entrega impresa o digital (Servicio de Impuestos Internos)
- SII inicia mesa de trabajo con la CNC para facilitar implementación de nuevas exigencias en el traslado de bienes (Servicio de Impuestos Internos)
- Guías de despacho y Resolución 154 del SII: nuevos requisitos desde noviembre de 2026 (Sovos)
- Electronic Invoice and Electronic Dispatch Guide in Chile (DTE) (EDICOM)
- Chile E-Invoicing and Archiving Requirements (Basware)
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