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Americas · Clearance (SII acceptance)
One of the oldest DTE regimes in the world, and stable – the current change is Resolución Exenta N° 154/2025: mandatory logistics content on invoices and dispatch guides covering movements of goods (origin/destination, driver and RUT, vehicle plate, transport times, one guide per trip). Postponed once by Res. Ex. 52/2026, it binds from 1 Nov 2026, with voluntary early use until 31 Oct. Since 1 Jan 2026 the printed stamp is no longer required on boletas (Res. 207/2025).
Live now
Applies to
B2B, B2C, B2G
November 1, 2026
Next phase deadline
Dispatch-guide data rules from 1 Nov 2026
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Roughly how big is the business?
Is your business established in Chile – a company, branch, or fixed establishment there?
Not in scope for Chile
With no establishment and no Chilean registration, the DTE regime does not reach you – imports are documented on the buyer's side. Revisit if you set up locally or start selling digital services into Chile (a separate simplified VAT regime, without DTE duties).
Registered without establishment – usually outside DTE
Chile's simplified VAT registration for non-resident digital-service providers does not bring DTE issuing duties – you declare and pay through the simplified portal instead. But a full RUT registration with local activity does. Confirm which regime you are actually in before relying on the exemption.
In scope – the SII's free tools cover you
Small businesses issue through the SII's free Sistema de Facturación – DTEs and boletas alike. If you move goods, the Res. 154 logistics fields apply to you too from 1 Nov 2026; the SII's own tools are being updated, but the data (driver, plate, times) still has to come from you.
In scope – prepare for the Res. 154 fields
You have issued DTEs for years – the work now is Res. Ex. 154/2025: from 1 Nov 2026 invoices and dispatch guides covering goods movements need origin/destination, driver and RUT, vehicle plate and transport times, one guide per trip. If you move goods, map those fields into your ERP and logistics flow before November.
A single date hides the rollout. Here's the full sequence.
Already in force
All taxpayers – DTEs and boletas
B2B mandatory since 2018 (phased from 2014, Ley 20.727); boleta electrónica for B2C since 2021. RCV registers feed the SII's draft VAT returns.
Done
1 January 2026
Boleta issuers
The printed electronic stamp is no longer required on boletas – the stamp lives in the XML (Res. Ex. 207/2025).
Done
1 November 2026
Everyone moving goods – invoices and dispatch guides
Res. Ex. 154/2025 content rules bind (postponed from 1 May by Res. Ex. 52/2026): origin/destination, driver and RUT, vehicle plate, transport times, one guide per trip. Voluntary early use until 31 Oct.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2C, B2G
Model
Clearance (SII acceptance)
Formats
SII XML (DTE, digitally signed)
Region
Americas
STATUS
Live now
Scope
All taxpayers: B2B e-invoicing has been mandatory since 2018 (phased from 2014 under Ley 20.727) and the boleta electrónica covers B2C since 2021. Every DTE is signed, sent to the SII for acceptance and feeds the RCV registers behind draft VAT returns.
Sanctions under Código Tributario art. 97 (no amounts extracted in the sources read). A DTE rejected by the SII is not a valid tax document.
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