Chile requires electronic invoices. According to the Servicio de Impuestos Internos (SII), invoices, exempt invoices, purchase invoices, settlement invoices, credit notes and debit notes must be issued as electronic tax documents (DTE) in the SII's XML format; microenterprises in rural areas have done so since February 2018.
This page summarises the SII's electronic invoice portal, checked on 5 November 2026. It is not tax advice; your contador can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Issue invoices, exempt invoices, purchase and settlement invoices, credit and debit notes as DTE | Taxpayers that issue these documents | phased; rural microenterprises from February 2018 | SII free system, or own or commercial certified software | in force | SII |
| Keep and send electronic purchase and sales records | Electronic invoice issuers | with the invoicing obligation | SII | in force | SII |
A microenterprise, in this rule, has annual sales and income under 2,400 UF. The SII portal does not list the dates of the earlier phases; it offers a check of whether you are obliged (SII, in Spanish).
How do you become an electronic invoicer?
The SII describes three stages (SII, in Spanish):
- Preparation: check whether you are obliged, choose an invoicing system and obtain a digital certificate.
- Registration: register and create a user; an own or commercial system must pass the SII's certification and a declaration of compliance.
- Operation: issue electronic invoices, prepare and send the electronic records, and meet the related tax obligations.
To register, you must have started activities with the SII and be a first-category taxpayer under article 20 of the Income Tax Law.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| DTE in the SII's XML schema | electronic invoices and notes | signed with a digital certificate |
| SII XML for purchase and sales records | electronic records sent to the SII |
What can Klarbon do with Chilean invoices?
Klarbon does not read Chilean DTE files today and does not send documents to the SII. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Chile?
Yes. According to the Servicio de Impuestos Internos (SII), invoices, exempt invoices, purchase invoices, settlement invoices, credit notes and debit notes must be issued electronically. Microenterprises in rural areas have had to issue electronic invoices since February 2018.
What is a DTE?
A DTE (Documento Tributario Electrónico) is the generic name for Chile's electronic tax documents. An electronic invoice is a legally valid digital document that fully replaces the paper invoice.
What format do Chilean electronic invoices use?
XML, following the schemas the SII publishes for electronic tax documents, purchase and sales records and exchange between taxpayers. Documents are signed with a digital certificate.
Do I need special software to issue invoices in Chile?
No. The SII offers a free invoicing system. You can also use your own or a commercial system, which must pass the SII's certification.