How to invoice in Chile
A compliant Chilean invoice is an electronic tax document (Documento Tributario Electrónico, or "factura electrónica") issued in XML through an SII-authorized system, digitally signed and stamped with a CAF-authorized folio, then validated by the SII before it reaches the customer. It must show both parties' RUT, the issuer's giro (registered business activity), the folio number, line items, the net amount, 19% IVA and the total. Paper or PDF-only invoices are not valid for tax purposes — the XML DTE is the legal record.
| Chile at a glance | Detail |
|---|---|
| Currency | CLP (CLP) |
| Standard IVA | 19% |
| Tax ID | RUT |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Mandatory — live |
Tax ID format: RUT (Rol Único Tributario): up to 8 digits plus a check digit (0-9 or K), written with dots and a hyphen — e.g. 76.123.456-7.
What Chilean invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and RUT
- The client's name and address (and their RUT for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per IVA rate, the rate(s) applied and the IVA amount
- The total payable, in CLP
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- RUT of both issuer and recipient
- Giro (registered business activity)
- Folio number (CAF-authorized)
- SII electronic stamp / DTE type code
IVA & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Chilean IVA notes such as:
- Precios afectos a IVA 19% (prices subject to 19% VAT).
- Exportación exenta de IVA — tasa 0% (export, VAT zero-rated).
- Operación con cambio de sujeto de IVA — IVA retenido por el comprador (VAT withheld by the buyer under the change-of-taxpayer rule).
E-invoicing in Chile
Electronic invoicing (DTE) has been mandatory for all Chilean companies since 2018 under Law No. 20,727 — every factura electrónica must be an SII-validated XML stamped with a CAF folio. Via Exempt Resolution No. 52 of 10 April 2026, the SII pushed new dispatch-guide and goods-transport reporting obligations to 1 November 2026.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Servicio de Impuestos Internos (SII) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Chile
Net 30 days is the norm and the legal default under Chile's Ley de Pago a 30 Días, which caps agreed terms at 60 days when both parties document it in writing. Bank transfer to a Chilean peso account is the standard settlement method.
Questions about invoicing in Chile
The standard IVA rate is 19%, applied to most goods and services. Chile has no reduced rates; exports are zero-rated and a few categories (such as certain financial, health and education services) are exempt.
Yes. A valid RUT (Rol Único Tributario) is required to issue tax documents, and both the issuer's and the recipient's RUT must appear on every B2B factura electrónica along with the issuer's giro (business activity).
Yes. Electronic invoicing via the DTE system has been mandatory for all companies since 2018. Invoices must be issued as SII-validated XML documents stamped with a CAF folio — paper or plain-PDF invoices are not valid for tax purposes.
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CLP and 19% IVA already set, on A4 paper. No signup, no watermark.
Make an invoice for Chile