E-Invoicing Country

Chile

Live

Live since November 2014

Flag of Chile

Mandate Overview

The mandate

Chile is the Latin American pioneer of mandatory e-invoicing. The Servicio de Impuestos Internos (SII) launched the voluntary Documento Tributario Electrónico in 2003 and made it universally mandatory for all VAT taxpayers from November 1, 2014, with a final phase-in completed by February 2018 covering even the smallest taxpayers. Every DTE must obtain SII authorization (a Folio range plus electronic signature) before being delivered to the buyer, and the receiver must acknowledge the document — a closed clearance loop refined over two decades.

Timeline

Key milestones

2003
Jan 1, 2003
  • Voluntary DTE introduced by SII

2014
Nov 1, 2014
  • DTE mandatory for large and medium taxpayers (Law 20.727)

2018
Feb 1, 2018
  • DTE mandatory for all remaining small taxpayers; full universal coverage

2024
Apr 1, 2024
  • New Boleta Electrónica de Honorarios standards and DTE schema updates

Flowie Coverage

How Flowie supports Chile

Flowie generates DTE XML invoices ready for SII clearance. Local certification partners are typically required for SII web-service integration, Folio (CAF) management, and the DTE receipt-acknowledgment cycle. Chile's mature SII ecosystem makes integration well-documented but still requires local partnership.

FAQ

Common questions

When does Chilean DTE apply to my company?

All Chilean VAT-registered businesses have been required to issue DTE since November 2014, with full coverage of small taxpayers completed by February 2018. Every B2B, B2C, and B2G transaction must produce a SII-authorized DTE.

What is a Folio (CAF) and why does it matter?

A Código de Autorización de Folios is a pre-authorized range of DTE numbers granted by SII. Each DTE consumes a Folio from the issuer's allocated range — without an active CAF, no DTE can be issued. Folios are renewable on demand from SII.

Ready for Chile?

Flowie keeps you compliant, automatically.

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