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E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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Chile e-invoicing

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

Does this apply to me?

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.

Phases & who's affected when

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 technical facts

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.

Penalties & grace period

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.

Latest e-invoicing coverage – Chile

News, guides and rulings tagged for this country.

Read the full Chile guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

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