DTE (Chile)
In Chile, invoices, credit notes and other tax documents circulate as DTEs authorised by the SII.
Definition
The DTE (Documento Tributario Electrónico) is the category of electronic tax documents in Chile. It spans several document types: the electronic invoice (factura electrónica), credit and debit notes, dispatch notes (guía de despacho) and more.
The governing authority is the SII (Servicio de Impuestos Internos), Chile's tax administration.
How it works
Chile's model relies on clearance and on authorised numbering ranges:
- The issuer requests a CAF (Código de Asignación de Folios) from the SII, a file authorising a range of document numbers (folios).
- Each DTE is generated in XML, numbered within that range and digitally signed.
- The DTE is sent to the SII for validation and to the recipient; the SII runs checks and acknowledges receipt.
Good to know
Chile is one of the most advanced Latin American countries in e-invoicing, having mandated it early across all taxpayers.
A printable representation may accompany the DTE for logistics or the customer, but it is the XML signed and accepted by the SII that is authoritative for tax purposes.