UPDATE: Mandatory e-invoicing in Chile as from 1 November 2014.

For many in 2014, e-invoicing in Chile is transitioning from prescribed to mandatory. The Chilean electronic invoicing model combines elements of the batch-oriented folio scheme used in the legacy Mexican CFDI model along with the real-time communication as found in Brazil and Argentina.

In September of 2013, the Chile SII (tax authority) announced that they will be rolling out mandatory electronic invoicing for large enterprises with an expectation of having all companies transitioned by the end of 2017.

UPDATE 31-10-2014: The rollout of electronic billing in Chile for SME’s is extended with 1 year and is set to be completed by February 1, 2018. This delay is due to one of the modifications of the 2014 Tax Reform, which extends the deadline for SMEs and microbusinesses to migrate to the Electronic Tax Document (DTE).

UPDATE 2-4-2014: Chile’s taxing authority, the Servicio de Impuestos Internos, announced in February that all commercial invoice transactions sent by companies earning more than 100,000 (UF) Unidad de Fomento annually must be submitted to the authority in a standard electronic format for approval effective November 1, 2014

 

Key features of the Chile einvoicing model

Key features of the Chilean e-invoicing model include:

  • Folios/Guia de Despacho
    The Chilean electronic invoicing model combines elements of the batch-oriented folio scheme used in the old Mexican CFDI model along with the real-time communication as found in Brazil and Argentina.  The process begins in two steps - first a delivery document (the “Gia Despacho” or “bill of lading”) is generated and registered with the government as the initial transport event, and then other fiscal documents (like invoice or credit/debit notes) are generated and registered with reference to that document as follow-on activities occurring later in the process.
    .
  • Outbound
    Currently, there are 10 types of electronic fiscal documents, referred to collectively as “Documentos Tributarios Electrónicos” or DTE.  Each DTE type draws from its own range of government issued document numbers, which are consumed by the company in sequence as each DTE is produced.
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  • Monthly Reports
    At the end of each month, three compliance reports must be uploaded to the government web site for a business, either manually or through automated web service.  These reports summarize the DTE transactions produced during the month and also include any Paper-DTE’s produced in contingency as well.
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  • Inbound
    Customers registered for outbound DTE must be able to receive it inbound also.  This involves providing a XML response back to the SII via HTTP post, which is then forwarded onto the supplier by the SII via email.  The buyer has 8 days to provide this response – if they do not affirmatively reject or notify the supplier of an issue within that time, then the invoice is presumptively assumed to have been accepted.  If the XML file is invalid, then the entire transaction is invalid, even if the paper DTE was printed correctly.  Customers are strongly encouraged to perform inbound fiscal compliance validation on all inbound DTE.
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  • Contingency
    Paper based DTE documents are allowed as a contingency measure in case of technical difficulty.  Contingency DTE’s have a separate range of folio numbers and need not be registered with the government after-the-fact once operations have resumed, though they are included in the relevant reporting extracts at month-end.
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  • Cancellations
    Cancellations are eschewed in favor of separate credit/rebill transactions
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  • Web Services
    Registration functions are provided via web services maintained by the government.

Document Types

There are 10 document types (plus 3 monthly reporting extracts) in use in Chile today. Formats include separate XML structures for goods versus services invoices, for export and consignment invoices, and for “purchase invoices” or documentation made by a buyer on behalf of an individual seller who is not able to provide an invoice either electronically or on paper.  Finally, there are also DTE versions for documents “without VAT effect” which model fiscal scenarios that are exempt from VAT (as when selling to the government or universities or with certain types of goods) – these are referred to as “exenta” DTE types.

Source: http://www.invoicewareint.com/video-tutorial-chile-e-invoicing


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