Electronic Invoicing in Chile - RCV, DTEs, Credit Invoice Acceptance & Rejection — Explained Simply

Chile was one of the first countries in Latin America to implement electronic invoicing on a large scale. Today, every business-to-business transaction is digitally tracked through the SII (Servicio de Impuestos Internos, the Chilean tax authority). This guide provides a clear explanation of how the system works, and no accounting degree required.

1. What is a DTE and how does it work?

The official term for a digital tax document in Chile is DTE (Documento Tributario Electrónico, or Electronic Tax Document). Every invoice, receipt, or credit note issued between businesses must be a DTE. Rather than a simple PDF, a DTE is an XML file that contains a digital stamp from the SII, verifying its authenticity.

The life of an invoice, step by step

1. The seller creates the document using either a certified billing software or the SII's free Mipyme portal (mipyme.sii.cl).

2. The document is sent to the SII, which validates it and applies a digital stamp (TEDG), confirming it as an official tax document.

3. The stamped invoice is delivered to the buyer, usually as an XML attachment and a PDF visual representation, either via email or through a DTE inbox.

4. The buyer sends an acknowledgment of receipt (acuse de recibo), confirming the document was received and, for credit invoices, whether the goods or services were delivered.

5. The document is automatically logged in the Purchase-Sales Registry (RCV) of both the seller and the buyer.

   
   

Did you know?

Chile began electronic invoicing as early as 2003 for large corporations. By 2018, every business with economic activity was required to issue DTEs. Paper invoices are now essentially obsolete.

The most common DTE types

Each DTE type has an official numeric code assigned by the SII:

Code	Document Name	When to use it
33	Electronic Invoice	Sale of goods or VAT-taxable services between registered businesses.
34	Non-Taxable Invoice	VAT-exempt goods or services, such as professional fees or property rentals.
39	Electronic Receipt (Boleta)	Direct sales to end consumers. No RUT required from buyer.
56/61	Debit / Credit Notes	Corrections or cancellations of previously issued invoices.
52	Dispatch Guide	Accompanies physical goods in transit before the final invoice is issued.
43	Liquidation Invoice	Used by commission agents and consignees to settle their sales accounts.

2. The RCV: your automatic accounting ledger

Prior to 2017, Chilean businesses maintained physical Libros de Compras y Ventas, handwritten or typed ledgers of every purchase and sale. Today, the Registro de Compras y Ventas (RCV) is completely electronic and self-populating: every DTE issued or received appears in it automatically.

You can access your RCV at sii.cl → Servicios Online → Registro de Compras y Ventas. The platform features two main sections.

Purchases Registry • Invoices received from suppliers • Credit notes from purchases • Liquidations received • Available VAT input tax credit

Sales Registry • Invoices issued to clients • Receipts issued in the period • Debit notes issued • VAT output tax generated

What the RCV does • Pre-fills your monthly VAT return (Form 29) • Lets you audit purchases and sales • Foundation for annual income tax (Form 22) • Verifies documents from suppliers

Your VAT return is pre-filled

Thanks to the RCV, the SII automatically pre-fills your monthly VAT declaration (Formulario 29) with invoice data. You simply review the information, make any necessary adjustments, and confirm your return. The deadline is the 20th of each month.

Even though the RCV populates automatically, you are responsible for reviewing it. If a supplier issues an incorrect invoice, or a purchase should not be used as VAT input credit, you must resolve these issues before the tax period closes.

Watch out: not all invoices generate VAT credit

Not all invoices in your RCV generate VAT credit. For example, expenses classified as rejected costs, purchases related to exempt activities, or invoices from suppliers without an active tax ID do not qualify. Always consult your accountant before filing.

3. Accepting or rejecting a credit invoice

When you pay an invoice immediately, the process is straightforward. However, if the seller grants a payment term and issues a credit invoice (factura a crédito), a legally significant process is triggered: you must formally accept or reject the document.

This process is governed by Law 19.983 and its amendments and has direct implications for VAT credit, factoring, and commercial relationships.

The four possible outcomes

Accepted	The receiver confirms receipt of the invoice and the goods/services as agreed. The document is valid for payment and VAT credit.
Accepted with objections	Accepted, but the receiver notes a discrepancy in price, quantity, or other terms. A record is kept but payment is not blocked.
Rejected (Claimed)	The receiver disputes the invoice. Common reasons: goods not received, incorrect amount, or wrong party billed.
Tacit acceptance	If the receiver takes no action within 8 calendar days of receipt, the invoice is automatically accepted by operation of law.

The 8-day rule, the most important deadline

Once you receive the DTE XML, you have exactly 8 calendar days to formally accept, accept with objections, or reject it. If you take no action, the invoice is automatically accepted by law.

8 calendar days, then it is too late to reject

The clock starts when the XML arrives in your DTE inbox or email. After 8 days, the invoice is considered tacitly accepted, and the supplier can assign it to a factoring company without your signature.

How to file a formal rejection

Log in to the SII portal: Registro de Compras y Ventas → Gestión de Compras → Reclamar documento.

• Select the invoice from your list of pending documents.

• Choose the reason for rejection (goods not received, incorrect amount, wrong party, etc.).

• Confirm your claim; the supplier is automatically notified by the SII.

  
  

Tip: talk to your supplier first

Before filing a formal rejection, it's best to contact the supplier directly. Many billing errors can be quickly corrected with a Credit Note, avoiding the need for a formal claim and potential commercial friction.

4. Factoring and invoice assignment

Electronic invoices that have been accepted (or tacitly accepted) can be legally transferred (assigned) by the supplier to a factoring company. This means:

• The supplier receives their cash immediately from the factoring company.

• You (the debtor) now owe payment to the factoring company, not the original supplier.

• The assignment is recorded in the SII system and visible to all parties.

Acting within the 8-day window is critical. Once an invoice has been assigned, correcting errors becomes much more complex, involving a third party with a legal right to collect.

Check if an invoice has been assigned

You can verify in the SII portal whether an invoice has been assigned to a factoring company before making payment. This ensures you pay the correct party.

5. Frequently asked questions

I received an invoice with wrong data. What do I do?	Reject it within 8 calendar days and ask the supplier to issue a Credit Note cancelling the original, then re-issue a corrected invoice.
Can I claim VAT credit on a rejected invoice?	No. Only accepted invoices (including tacitly accepted ones) are valid for VAT input tax credit purposes.
Does the RCV update in real time?	Almost. Documents typically appear within 24–48 hours of issuance. The official closing date for the VAT declaration period is the last day of each month.
What do I need to start issuing electronic invoices?	You must be registered as an electronic issuer with the SII, hold a valid digital certificate, and use either the free SII Mipyme portal or an SII-approved billing software.
What if I forget to file my monthly VAT return?	The SII may file on your behalf using RCV data and apply fines and interest. Always file by the 20th of the month, even with zero activity.
Can a person (not a company) issue invoices?	Yes. Independent professionals issue their own type of DTE (boleta de honorarios) and report income through the annual tax return (Form 22).
What is a Credit Note (Nota de Crédito)?	A DTE (code 61) that partially or fully cancels a previously issued invoice. It reduces the supplier's sales ledger and the buyer's purchase ledger by the noted amount.

6. Quick reference glossary

DTE	Electronic Tax Document, the digital equivalent of any paper tax document in Chile.
SII	Servicio de Impuestos Internos, Chilean Internal Revenue Service (sii.cl).
RCV	Registro de Compras y Ventas, auto-populated digital purchase-sales ledger.
Form 29 (F29)	Monthly VAT declaration, pre-filled from RCV data, due by the 20th of each month.
Form 22 (F22)	Annual income tax return, due in April each year.
8 calendar days	Legal window to accept, object to, or reject a credit invoice.
Tacit acceptance	Automatic acceptance of an invoice after the 8-day window with no action taken.
Credit Note (61)	DTE used to partially or fully cancel a previously issued invoice.
Factoring	Legal transfer of an accepted invoice to a third-party financer.
CAF	Código de Autorización de Folios, SII-issued folio authorization required to issue DTEs.