Chile
Mandate Live Updated 2025-12-01
Baseline
DTE — Documentos Tributarios Electrónicos (SII)
Chile mandates electronic tax documents through SII since 2014. One of the earliest and most mature CTC implementations in Latin America.
Key Dates
2003Voluntary DTE program launched
2014Mandatory for all businesses above threshold
2018Extended to all taxpayers
Who is in scope
All taxpayers registered with SII.
Process
Seller generates DTE XML → submits to SII for authorization → SII validates → authorized document to buyer → buyer has 8 days to accept/reject.
Official Sources
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