As of 1 May 2026, the SII will mandate the incorporation of additional mandatory data within electronic shipping guides and, in select instances, associated electronic tax documentation.
The additional information required includes more detailed data on the origin and destination of the goods, the identification of the carrier and driver, the vehicle license plate number, and the nature of the movement (sale, internal transfer, return, consignment, among others). It is evident that all the aforementioned information will be consolidated in a centralised dispatch guide registry, which will be accessible for inspection by the SII.
For companies, this change necessitates a technical adaptation of their billing and logistics systems, as the new fields must be correctly incorporated into the XML files.
The SII has also introduced a digital signature system for electronic receipts and credit notes. This is available on its online platform and mobile application. It follows SII Exempt Resolution No. 02.
The purpose of this digital signature is to make it easier for SMEs to comply with regulations, increase security, and eliminate the need for individual certificates.
New features of the B2C electronic invoice in Chile in 2026
The obligation to issue electronic receipts and payment receipts to end customers was established as of 1 January 2021 for taxpayers who were previously required to issue electronic invoices. As of 1 March 2021, this same obligation was extended to those who were not previously required to issue electronic invoices.
In early 2025, the SII promulgated Exempt Resolution No. 12, which established novel obligations pertaining to the issuance of electronic sales and service receipts and B2C electronic payment receipts. The implementation of this new regulation is scheduled for 1 May 2025.
Taxpayers who operate with electronic receipts and electronic payment receipts must comply with the obligation to provide a printed copy when the sale is made in a physical establishment and the customer is the end consumer.
In the event of payment being made in cash or by bank transfer, a printed copy of the electronic receipt must be provided.
In the event of payment being made by debit card, credit card, or other electronic means, a printed copy of the electronic receipt and/or electronic payment receipt must be provided.
Taxpayers who do not possess a printer or have not updated their systems to provide electronic receipts must implement electronic means to provide a virtual copy of the electronic receipt or payment receipt as of 1 March 2026.
As of January 1, 2026, new tax reporting obligations will be consolidated for marketplaces and digital platforms that intermediate sales of goods or services. These entities are obligated to submit detailed reports to the SII on a regular basis, encompassing information regarding the sellers operating within their platforms and the transactions conducted.
The scope of the obligation encompasses the identification of seller users, the volume and value of transactions, and the verification of their tax status. The objective is to address deficiencies in compliance within the digital economy and to ensure that transactions conducted through these platforms are accurately reported.
While this measure does not constitute the introduction of a new category of electronic invoice, it does exert a direct influence on the processes of invoicing and reporting, particularly for e-commerce platforms, digital services, and payment gateways. By 2026, these entities will be required to enhance their internal control and information transmission systems to the SII.
The history of electronic invoicing in Chile
Chile was among the first countries in Latin America to adopt electronic invoicing. In 2001, the Internal Revenue Service (IRS) initiated the implementation of an electronic invoicing system within the country.
It was not until 2014 that the SII published Law No. 20,727, which meant the gradual incorporation of different business groups into the mandatory use of electronic invoicing in Chile.
The introduction of mandatory electronic invoicing has had a significant impact on the utilisation of electronic tax documentation. By 2016, electronic invoices accounted for over 88% of all invoices issued in Chile, while in 2017 there were some 561,087 registered companies and 2.5 billion DTEs issued.
As of February 1, 2018, it has become mandatory for all Chilean companies to issue invoices electronically.
On 7 April, the SII promulgated Exempt Resolution No. 44, establishing novel guidelines on documentation and identification of the payer in sales transactions, in accordance with Article 92 ter of the Tax Code.
This article, which has been in force since 1 January 2025, regulates transactions that exceed certain monetary thresholds with a view to preventing the splitting of payments and ensuring the traceability of payments.
Consequently, during the 2025 and 2026 fiscal years, taxpayers engaged in sales transactions exceeding 135 units of development are obligated to issue an electronic receipt that includes the payer's identification, irrespective of the payment method utilised.
Electronic invoicing system in Chile
Following the publication of Exempt Resolution No. 45 of September 1, 2003, taxpayers were permitted to voluntarily certify themselves as both issuers and recipients of e-invoices, and were granted authorisation to operate with electronic invoices.
This resolution resulted in the establishment of the invoicing system known as Electronic Tax Documents, which encompasses a range of tax documents in XML format that are necessary for the documentation of transactions involving goods and services. These include invoices, exempt invoices, purchase invoices, invoice settlements, debit notes, dispatch notes, credit notes, export invoices, and export debit and credit notes.
How to send an e-invoice in Chile?
It is a legal obligation for taxpayers to register with the Servicio de Impuestos Internos (SII) in order to obtain a digital key and a CAF (Folio Assignment Code). Once this has been done, a delivery document, known as a Guía de Despacho, is created and sent to the responsible authority.
The invoice is then prepared from the ERP and sent to the web service of the Internal Revenue Service. The SII performs a validation of the invoice and then provides a digital signature.
Subsequently, the invoice is transmitted to the client for electronic approval within eight days. In the event of non-approval, the SII conducts an analysis of the situation.
As part of the process, taxpayers are required to submit RCVs, which are monthly files covering purchases and sales. Since 2022, all electronic receipts sent to the SII are automatically completed on a daily basis in the taxpayer's RCV.
The tax office completes draft VAT returns based on the information provided in the e-invoices and other documents. Once the invoice has been approved, the SII issues a Folio Authorisation Code (CAF). To comply with these requirements, taxpayers have the option of using the free invoicing system provided by the SII, developing their own system or contracting the services of an external provider.
It is crucial to highlight that public bodies that do not issue electronic invoices must request authorisation from the SII in order to receive this type of electronic document.
