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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Chile — Documento Tributario Electrónico (DTE)

Chile generalised e-invoicing in February 2018 after a 15-year SII-led transition. The system combines SII pre-validation of folios with real-time submission of signed XML, accompanied by a printable representation (RIPDTE).

Regulatory timeline

  • 27 June 2003 — Resolución Exenta 45/2003 by SII. First legal framework for the electronic invoice in Chile, on a voluntary basis.
  • 2003-2014 — Voluntary phase. Progressive adoption by large enterprises via the SII portal (free) or through certified vendors.
  • 31 January 2014 — Ley 20.727. Law requiring the use of the electronic invoice for all taxpayers, with a graduated 2014-2018 calendar.
  • 1 November 2014 — Wave 1. Large enterprises (annual sales above 100,000 UF, ≈ €4M).
  • 1 August 2015 — Wave 2. Mid-sized enterprises (5,000 — 100,000 UF) in urban areas.
  • 1 February 2017 — Wave 3. Small enterprises (up to 5,000 UF) in urban areas.
  • 1 February 2018 — Universal mandate. All taxpayers, without exception including rural areas and micro-enterprises, must issue DTEs.
  • 1 March 2021 — Boleta electrónica mandatory. Resolución Exenta 74/2020 — end of paper boleta for B2C sales, transition to Boleta electrónica (39 / 41) completed by end 2021.

Technical schema

The DTE is an XML encoded in ISO-8859-1 (Latin-1), XMLDSig signed, compliant with the SII-published schema. Structure:

  • DTE / Documento: root, ID attribute mandatory for the signature.
  • Encabezado: IdDoc (TipoDTE, Folio, FchEmis), Emisor (RUT, legal name, giro, Acteco, address), Receptor (RUT, legal name, address), Totales (MntNeto, IVA, MntTotal).
  • Detalle: 1 to N lines (NroLinDet, NmbItem, QtyItem, PrcItem, MontoItem).
  • TED (Timbre Electrónico): digital signature of the folio from the CAF, generates the PDF417 bar code printed on the RIPDTE.
  • FRMT: SHA1withRSA signature of the Documento.

Sample DTE of type 33 (Factura electrónica):

xmldte-tipo33.xml
<?xml version="1.0" encoding="ISO-8859-1"?>
<DTE version="1.0" xmlns="http://www.sii.cl/SiiDte">
  <Documento ID="F42T33">
    <Encabezado>
      <IdDoc>
        <TipoDTE>33</TipoDTE>
        <Folio>42</Folio>
        <FchEmis>2026-05-16</FchEmis>
        <FmaPago>1</FmaPago>
      </IdDoc>
      <Emisor>
        <RUTEmisor>76123456-7</RUTEmisor>
        <RznSoc>EDIVERSE DEMO SPA</RznSoc>
        <GiroEmis>Desarrollo de software</GiroEmis>
        <Acteco>620100</Acteco>
        <DirOrigen>Av. Apoquindo 1234</DirOrigen>
        <CmnaOrigen>Las Condes</CmnaOrigen>
      </Emisor>
      <Receptor>
        <RUTRecep>96543210-1</RUTRecep>
        <RznSocRecep>CLIENTE DEMO SA</RznSocRecep>
        <GiroRecep>Servicios profesionales</GiroRecep>
        <DirRecep>Av. Providencia 2000</DirRecep>
        <CmnaRecep>Providencia</CmnaRecep>
      </Receptor>
      <Totales>
        <MntNeto>100000</MntNeto>
        <IVA>19000</IVA>
        <MntTotal>119000</MntTotal>
      </Totales>
    </Encabezado>
    <Detalle>
      <NroLinDet>1</NroLinDet>
      <NmbItem>Servicio mensual de software</NmbItem>
      <QtyItem>1</QtyItem>
      <UnmdItem>UN</UnmdItem>
      <PrcItem>100000</PrcItem>
      <MontoItem>100000</MontoItem>
    </Detalle>
    <TED version="1.0"><DD>
      <RE>76123456-7</RE><TD>33</TD><F>42</F>
      <FE>2026-05-16</FE><RR>96543210-1</RR>
      <RSR>CLIENTE DEMO SA</RSR><MNT>119000</MNT>
      <IT1>Servicio mensual de software</IT1>
      <CAF version="1.0">...</CAF>
      <TSTED>2026-05-16T10:23:00</TSTED>
    </DD><FRMT algoritmo="SHA1withRSA">...</FRMT></TED>
    <TmstFirma>2026-05-16T10:23:01</TmstFirma>
  </Documento>
</DTE>

Submission flow

SII operates two servers: palena.sii.cl (production) and maullin.sii.cl (certification). The issuer signs the DTE, sends the signed XML (multipart SOAP or REST depending on the operation), then waits for the SII acuse de recibo (acceptación / rechazo) within seconds.

textdte-sii-flow.txt
┌──────────────┐    ┌──────────────────┐    ┌──────────────┐
│ CL issuer    │───>│ SII Chile        │───>│ Recipient    │
│ (ERP)        │XML │ (palena.sii.cl   │XML │ (accept/     │
│              │CAF │  or maullin.sii) │    │  reject)     │
└──────────────┘    └─────────┬────────┘    └──────────────┘
                              │
                              ▼
                ┌──────────────────────────┐
                │ SII acuse de recibo      │  ← XML reply
                │ + Estado DTE (published) │     within seconds
                └──────────────────────────┘

The recipient has 8 days to formally accept or reject the invoice (commercial acuse de recibo — DTE type 56 or 61). Without action, the DTE is automatically accepted on the 9th day. The fiscal audit trail is kept on SII side and accessible through the Mi SII portal.

Validation

Common pitfalls

  1. CAF expired or exhausted. The CAF is issued in ranges (e.g. folios 1 to 1000 for a TipoDTE=33). When the range is consumed, requesting a new CAF from SII may take several minutes at peak hours: ERPs must keep a buffer of unused folios.
  2. ISO-8859-1 encoding required. SII schemas require Latin-1, not UTF-8. A character outside this charset (emoji in NmbItem, Arabic or Japanese letters) causes a validation error. Modern UTF-8 ERPs must transcode on output.
  3. TED vs FRMT signature. Two signatures coexist: TED protects the folio (used for PDF417), FRMT protects the whole Documento (SII validation). Swapping the two or reversing the order generates an SII rejection with code 5.
  4. Non-normalised INE comuna. SII expects the official INE commune name (e.g. "Las Condes" and not "LAS CONDES" or "Las condes"). Wrong typography raises a remark (RUT receptor o emisor con datos inconsistentes), non-blocking but flagged on audit.
  5. Guía de despacho (52) required for transport. If the Factura is issued after the goods movement, a Guía de despacho electrónica (DTE 52) must have preceded the trip. Issuing the invoice without a prior Guía exposes to a fiscal fine and a cargo block at a SII checkpoint.