Quick answer
In Chile, invoices are electronic tax documents (DTE) signed with a digital certificate, numbered with folios authorized by the SII, and sent to the SII. A factura electrónica shows the RUT, name, business activity (giro), and address of both parties, the folio and date, the items, the net amount, IVA at 19 percent shown separately, and the total.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Document type and folio | For example "Factura electrónica" (code 33) and the folio number from the range authorized by the SII. |
| Issuer details | RUT, company name, business activity (giro), and address. |
| Recipient details | RUT, company name, giro, and address of the buyer. |
| Date of issue | The date the document is issued. |
| Items | Description, quantity, unit price, and amount of each item. |
| Net amount, IVA, and total | The net amount, IVA at 19 percent shown separately, any additional taxes, and the total. Exempt invoices (code 34) show no IVA. |
| Electronic stamp | The printed version carries the SII electronic stamp (timbre electrónico) as a two-dimensional barcode. |
Good to know
Sales to consumers are documented with an electronic boleta instead of an invoice. Independent professionals usually issue electronic fee receipts (boletas de honorarios) with income tax withholding.
Tax rules
IVA
The IVA rate is 19 percent. Exempt sales are documented with a factura no afecta o exenta (code 34) or an exempt boleta.
Fee receipts for professionals
Independent professionals who provide services personally usually issue boletas de honorarios electrónicas rather than invoices. When the client is a company, it withholds a percentage for income tax, which is rising gradually under current law.
Electronic invoicing
Invoices, exempt invoices, purchase invoices, credit notes, and debit notes must be issued as electronic tax documents. Electronic boletas have been mandatory since 2021.
You can issue them with the SII's free invoicing system or with certified market software, using a digital certificate. The buyer has eight days to claim against an invoice; after that it is treated as accepted, which matters if you want to factor it.
Record keeping
Keep accounting books and supporting documents for 6 years, as article 17 of the Tax Code requires.
Frequently asked questions
What is the giro on a Chilean invoice?
The giro is the business activity the company registered with the SII. Chilean invoices show the giro of both the issuer and the recipient.
Do I need a boleta or a factura in Chile?
Issue a factura when the buyer is a business that needs to support its expense and IVA credit, and a boleta when selling to consumers. Both are electronic documents sent to the SII.
Related terms
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
- E-invoicing E-invoicing is the exchange of invoices in a structured electronic format that the recipient's system can process automatically, as opposed to a PDF or paper invoice that must be read and keyed in.
- VAT VAT (value added tax) is a consumption tax charged at each stage of the supply chain on the value added, used in the EU, UK, and more than 160 other countries.
- Credit note A credit note is a document a seller issues to reduce or cancel the amount owed on a previously issued invoice.
- Withholding tax Withholding tax is an amount a client deducts from an invoice payment and pays directly to the tax authority on the supplier's behalf.
Sources
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.