E-Invoicing Requirements for Businesses in Chile

Why e-invoicing matters

Chile is one of the most advanced countries in the world when it comes to electronic invoicing. Understanding and complying with Chile's e-invoicing requirements is a core part of IVA compliance, not an optional step.

Who is required to e-invoice?

All taxpayers registered in Chile must issue and receive electronic invoices (facturas electrónicas). This mandate covers both B2B and B2G (business-to-government) transactions. A mandate for B2C (business-to-consumer) electronic receipts is also in place.

What documents are required?

The key electronic tax documents used in Chile include sales e-invoices, purchase e-invoices, credit notes, debit notes, and electronic receipts for consumer transactions. All electronic invoices must be digitally signed and securely archived for a minimum of six years.

Are there any exceptions?

Businesses that collect IVA using the simplified non-resident digital services regime are not required to issue Chilean electronic invoices to their customers. This exemption is specific to the simplified regime and does not apply to businesses registered under the standard process.

Penalties for non-compliance

Late filing of IVA returns results in a penalty of 10% of the tax due, with additional penalties accruing over time. Non-compliance with e-invoicing requirements can also trigger fines and, in serious cases, criminal liability under Chilean tax law.

How Kintsugi helps

Kintsugi Intelligence monitors Chile's evolving e-invoicing mandates and ensures your compliance obligations are captured accurately, so your invoicing practices stay aligned with SII requirements.

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