The Basics in Chile for DTE eInvoicing

Scott Lewin
May 9, 2013

Latin America continues to show why they lead the world in electronic invoicing. Below I cover the basics of the Chile eInvoice process. Chile was one of the first movers in electronic invoicing and they have one of the more complex environments. The model isuniquebut does take into account some similar processes from other Latin America countries.

The Chilean electronic invoicing model combines elements of the batch-oriented folio scheme used in the legacy Mexican CFD model along with the real-time communication as found in Brazil and Argentina. The process begins in two steps – first a delivery document (the “Gia Despacho” or “bill of lading”) is generated and registered with the government as the initial transport event, and then the other fiscal documents (like invoice or credit/debit notes) are generated and registered with reference to that event as follow-on activities occur later in the process.

Currently, there are 12 types of electronic fiscal documents, referred to collectively as “Documentos Tributarios Electrónicos” or DTE. Each document type has its own series of government issued folio numbers, which are consumed by the company in sequence as each DTE is produced. The fiscal data required for each document is packaged in a DTE specific XML format, and then signed and registered with the government in real time via web services exposed by the Chilean tax authority.

Additionally, at the end of each month, a set of up to four compliance reports are uploaded to the government web site, either manually or through automated web service. These reports summarize the DTE transactions produced during the month and specifically account for each folio used or destroyed. Folios can be skipped or voided through automated web service and any paper DTE’s issued in contingency must appear on these reports as well.

Customers registered for outbound DTE must be able to receive inbound DTE also. This involves providing a XML response back via email to the email address registered by the supplier on the SII website. There are currently no requirements for inbound fiscal compliance validation, though the XML structure fully supports it.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Scott Lewin

Gain timely insight and important up to the minute information about the current legislative changes in Latin America, including Brazil Nota Fiscal, Mexico CFDI, Argentina AFIP and Chile DTE. Learn how these changes affect your operations, your finances and also your Information Technology teams.
Share This Post

Sales & Use Tax United States
June 17, 2019
South Dakota v. Wayfair One Year Later – Retrospective and Look Ahead Webinar

Since the groundbreaking Supreme Court decision in South Dakota v. Wayfair last June, tax compliance requirements of sellers have undergone a seismic shift. In recent months, we have also witnessed a series of after-shocks directed at setting the foundation for U.S. sales tax compliance in the modern age. In a live webinar and Q&A, “South […]

United States
June 14, 2019
Sovos Again Named a Top Workplace Based on Employee Satisfaction

Earlier this week, the Star Tribune (Minneapolis, MN) released its annual list of Top Workplaces. The newspaper compiles this list based on employee satisfaction scores for companies across Minnesota. Sovos has once again been named to this list as a national standard setter of leading workplaces because of the actions we take to put employees […]

E-Invoicing Compliance EMEA
June 13, 2019
French VAT Fraud Prevention Package to Include a New Attempt to Mandate B2B E-invoicing

The French Minister of Public Accounts and Action, which has authority over all tax matters, has taken advantage of the process that is required to transpose the EU E-Commerce Directive to launch a number of initiatives to curb VAT fraud, including a renewed attempt to create a system of mandatory e-invoicing. Going from B2G to […]

June 13, 2019
Knowing When and How to Reclaim IPT

An insurer may need to reclaim insurance premium tax (IPT) from a tax authority for many reasons. These include a policy cancellation or mid-term adjustment, an administrative error or issuing a no claims bonus. In each case, it’s important to be aware of the issues involved ahead of any reclaim to ensure taxes are recovered […]

Sales & Use Tax United States
June 7, 2019
Marketplace Sales Tax Collection Rules and Current State of Affairs

Marketplace sales tax laws are being used by states as an additional means to collect more sales tax revenue from remote sellers on marketplaces like Amazon, eBay, Etsy, and WalMart. These online marketplaces and the rules being introduced to compel marketplace tax compliance have introduced new sales tax collection and remittance questions and complexity. According […]