Chile

Chile is one of Latin America's most mature e-invoicing markets. The SII has run its electronic tax document (DTE) framework since the early 2000s, and Law 20.727 made it compulsory in stages from November 2014. Since 1 February 2018, all businesses must issue invoices electronically. Chile's model is centralised. Invoices are digitally signed XML files transmitted to the SII, which validates and records them.

They are not exchanged through Peppol or built on the European EN 16931 standard. This is a national system, with its own schemas, rules and sanctions. In 2026, the SII's focus has moved to stricter automated validation of DTE files and better traceability of goods in transit.

Law 20.727 requires taxpayers to issue invoices and related tax documents electronically. Since the final phase took effect in February 2018, this covers businesses across the country regardless of size, apart from specific exceptions the law allows the SII to grant. The same obligation applies whether the buyer is a company or a public body, so suppliers to government follow the general DTE rules.

The core duty falls on issuers, who must create, sign and transmit documents to the SII. Recipients handle acceptance and claims through the SII's reception process. Foreign businesses without Chilean tax registration should confirm their position with local advisers before assuming they are in scope.

A Chilean invoice is legally valid as a DTE, meaning an XML file that follows the SII's specifications and carries an electronic signature, an authorised folio and the SII's electronic stamp (TED). The DTE must be transmitted to the SII, which validates its structure, signature, folio and content. For goods in transit, SII rules require the document to be generated and received by the SII before the goods move.

Since July 2024, item descriptions must also be clear and specific. Under Resolution No. 121, each document is accepted, accepted with remarks, or rejected. A PDF or printed copy is only a representation of the DTE and does not replace it. Issuers must adapt their systems, whether in-house or market solutions, to each new specification.

Chile's format is the SII's own DTE XML, defined through published XSD schemas and a Technical Annex. A new schema set and Technical Annex version 2.5 were published in February 2026 alongside Resolution No. 154. Businesses can issue through the SII's free invoicing system or through a market system that connects to the SII.

The framework is the same for B2B and B2G. Peppol BIS, UBL and EN 16931 are not the national requirement. Companies operating in both Chile and Europe usually need two separate compliance approaches: one for the SII's DTE and one for European networks. Chile is also not an EU-style tax reporting regime. Invoice transmission to the SII is part of how the document itself becomes valid.

For companies with Chilean operations, HubBroker's ERP and API integration capabilities can help connect your ERP data to a DTE workflow. Our data transformation can map invoice data into the structure your DTE system or provider requires. It can also return SII validation responses to the ERP, so rejected documents are visible quickly.

For inbound supplier invoices, our Intelligent Document Processing (IDP) can convert PDF documents into structured data for your ERP. If you also trade in Europe, HubBroker can manage Peppol connectivity for those entities alongside Chile, from one integration platform. SII-specific steps, such as signing and folio handling, should be scoped per project.