Sales Documents in Chile - A plain-language guide to facturas, boletas, and every document in between

A plain-language guide to facturas, boletas, and every document in between

If you have conducted business in Chile, whether as a buyer, seller, freelancer, or company owner, you have likely encountered a range of official documents that support each transaction. These are known as Documentos Tributarios (tax documents), and they are mandatory: the Servicio de Impuestos Internos (SII), Chile’s tax authority, requires the appropriate document for every sale, service, or delivery.

Fortunately, each document serves a clear purpose. Once you understand the logic, the entire system becomes much more manageable. This guide provides an overview of each major document type in straightforward language.

Quick Reference: All Document Types

The following reference summarizes the primary documents currently recognized by the SII. Since 2018, electronic versions (DTE, Documento Tributario Electrónico) have been mandatory for nearly all businesses.

SII Code	Document	Who Issues It	Used For	Includes VAT?
33	Factura Electrónica	Any VAT-registered business	B2B sales, gives buyer VAT credit	Yes
34	Factura No Afecta / Exenta	Businesses with exempt activities	Sales of VAT-exempt goods/services to companies	No
39	Boleta Electrónica	Any VAT-registered business	Sales to end consumers (B2C)	Yes
41	Boleta Exenta	Businesses with exempt activities	Sales of VAT-exempt items to consumers	No
46	Factura de Compra	The buyer (not the seller)	Buying from non-VAT sellers; buyer retains IVA	Yes
52	Guía de Despacho	Any business moving goods	Goods in transit before final invoice	No
56	Nota de Débito	Original seller or service provider	Increasing a prior invoice amount	Yes
61	Nota de Crédito	Original seller or service provider	Reducing or cancelling a prior invoice	Yes
43	Liquidación-Factura	Consignment agents/brokers	Settling consignment sales on behalf of third party	Yes
110	Factura de Exportación	Exporting businesses	Sales of goods/services to foreign buyers	No
N/A	Boleta de Honorarios	Independent professionals (individuals)	Billing for freelance or professional services	No
N/A	Factura Turista	Tourism-sector businesses	VAT refund for eligible foreign tourists	Yes

The Documents, One by One

1. Factura Electrónica (Electronic Invoice), Code 33

The factura serves as the foundation of business-to-business commerce in Chile. When a company sells goods or services to another company, this is the document that must be issued. It includes a 19% VAT charge and, importantly, entitles the buyer to use that VAT as a credit against their own VAT liability (known as crédito fiscal).

Who issues it: Any VAT-registered business (contribuyente de IVA) selling to another business or professional with an active SII registration.

Key rule: Always issue a factura when your client is a company, a professional with an active start-of-activities registration (inicio de actividades), or a government entity. Issuing a boleta to a business results in the client losing their VAT credit and can create compliance issues.

2. Factura No Afecta o Exenta de IVA, Code 34

This document follows the same format as the standard factura but is used when the transaction is legally exempt from VAT. Examples include certain educational services, health services, or activities that qualify for exemption under VAT law. No tax is added; the factura simply documents the sale between businesses.

Who issues it: Businesses whose activity or the specific service is exempt from VAT, billing another business or entity.

3. Boleta Electrónica (Sales Receipt), Code 39

The boleta is the everyday receipt provided to regular consumers, whether at a supermarket, restaurant, clothing store, or for a software subscription. VAT is embedded in the displayed price (included, rather than itemized as a separate line). Unlike a factura, it does not provide the recipient with any VAT credit, as end consumers do not participate in the VAT system.

Who issues it: Any VAT-registered business selling to a final consumer (a person buying for personal use, not for business).

Electronic since 2021: Boletas electrónicas have been mandatory since 2021. Paper boletas are now permitted only in exceptional circumstances, such as areas affected by natural disasters where there is no electricity or data coverage.

4. Boleta Exenta (Exempt Sales Receipt), Code 41

This is the exempt version of the boleta, issued when a business sells goods or services to a consumer and the transaction is not subject to VAT. Examples include certain health services, public transportation tickets, and educational services. No tax is included or referenced.

5. Boleta de Honorarios (Professional Services Receipt)

This document is used by independent professionals, such as doctors, lawyers, accountants, consultants, architects, designers, and other self-employed individuals governed by Second Category income tax rules. It is not a boleta de ventas and does not involve VAT. Instead, a percentage of the gross amount is withheld as an advance on the professional’s annual income tax.

Retention rate in 2026: 15.25% is withheld from the gross amount by the person or company paying for the service, and remitted to the SII on the professional’s behalf (under Law 21.133).

Who issues it: Natural persons (individuals) registered with the SII under Second Category activities, not companies. The boleta de honorarios is exclusively for self-employed individuals.

Deadline: The boleta de honorarios must be issued at the time of payment or within a maximum of 90 days thereafter.

Since the 2023 VAT reform (Law 21.420), this document and its rules remained unchanged. Individual freelancers using boletas de honorarios were not affected by the expansion of VAT to services.

6. Factura de Compra (Purchase Invoice), Code 46

This document is unique in that the buyer, not the seller, issues it. This occurs when a VAT-registered business purchases goods or services from a seller who is not VAT-registered and therefore cannot issue a regular factura with VAT. In such cases, the buyer issues the factura de compra on behalf of the seller, withholds the corresponding VAT, and remits it directly to the SII.

Typical use case: Buying fresh produce from a small farmer, purchasing scrap metal, or acquiring goods or services from individuals or entities outside the VAT system.

7. Guía de Despacho (Dispatch Note), Code 52

Not every delivery of goods is accompanied by an immediate invoice. When a business transfers products from one location to another, such as to a warehouse, client site, or for consignment, before the final invoice is issued, a guía de despacho must accompany the goods. It serves as proof of legitimate transport and as a record until the formal invoice is issued.

Important: It must be available for inspection during transit, either on a mobile device or as a printed copy if no data coverage is available. New SII regulations (Resolución N°154) requiring additional transport data take effect November 1, 2026.

8. Nota de Crédito (Credit Note), Code 61

A credit note is used to reduce or cancel a previously issued factura. Common reasons include returned goods, price corrections, negotiated discounts after invoicing, or the full cancellation of an erroneous invoice. The credit note always references the original document being corrected.

Time limit: To reduce your own VAT liability (débito fiscal), the credit note must be issued within six months of the original invoice. After this period, the buyer is required to reduce their crédito fiscal, and the seller cannot automatically recover the VAT adjustment.

9. Nota de Débito (Debit Note), Code 56

A debit note is the counterpart to the credit note. It is used to increase the amount of a previously issued invoice, such as when additional charges arise after invoicing (e.g., interest on late payment, additional services, or price adjustments). The debit note also references the original invoice.

10. Liquidación-Factura (Settlement Invoice), Code 43

This document is used in consignment arrangements, where one party sells goods or services on behalf of another (the principal). The agent issues the liquidación-factura to settle the account, detailing total sales, deducting the agent’s commission and costs, and remitting the net amount to the principal. This process consolidates multiple transactions into a single document.

11. Factura de Exportación (Export Invoice), Code 110

When a Chilean business sells goods or services to an international buyer, it issues a factura de exportación. Exports are zero-rated for VAT in Chile (not subject to the 19% IVA), so no VAT appears on the document. This invoice is essential for customs clearance and for claiming any VAT refunds on inputs used in the production of exported goods.

Two companion documents, Nota de Crédito de Exportación (Code 112) and Nota de Débito de Exportación (Code 111), handle corrections to export invoices.

Special case: service exporters. A Chilean company that provides services to foreign clients can apply to the SII to be recognized as an exportador de servicios (service exporter). Once the SII grants this authorization, the company is entitled to issue a Factura de Exportación for those services, treating the transaction as a zero-rated export rather than a domestic taxable service. This is significant because it means the company does not charge VAT to its foreign client, and it retains the right to recover the VAT it paid on its own inputs and costs through a VAT refund mechanism. This authorization is especially relevant for technology firms, consulting companies, architectural studios, and any professional services business with an international client base.

12. Factura para Turistas Extranjeros (Tourist Invoice)

Eligible businesses in the tourism sector may issue a special invoice that enables foreign tourists to claim a refund of the VAT paid on qualifying purchases during their stay in Chile. Tourists present this document at the airport or border crossing upon departure to receive their refund.

Choosing the Right Document: A Simple Decision

For businesses determining which document to use, the decision typically depends on two main questions:

• Who is your client? If your client is a business or a professional with an active SII registration, issue a factura. If the client is a private individual (end consumer), issue a boleta.

  
  

• Is the transaction VAT-exempt? If yes, use the Exenta or No Afecta version of the relevant document. If not, the standard factura or boleta applies.

  
  

If you are a self-employed individual billing for professional services, none of the above applies; you must use the Boleta de Honorarios.

Everything Is Electronic Now

Since 2018, all major documents must be issued electronically as DTEs (Documentos Tributarios Electrónicos). Each DTE is digitally signed, sent to the SII for validation before being delivered to the client, and stored within the SII’s systems. Paper documents are permitted only in limited emergency situations, such as power outages, natural disasters, or lack of data coverage.

Businesses can issue DTEs through the SII’s free billing system (Sistema de Facturación Gratuito del SII) or through certified third-party software. The SII mobile app e-Factura handles boletas and guías de despacho on the go.

Issuing the incorrect document type, omitting a required document, or using paper documents when electronic submission is required can result in SII observations, fines, and loss of VAT credits for your clients. When in doubt, consult your accountant or verify requirements directly with the SII.