Chile DTE

Documento Tributario Electrónico compliance, Latin America.

Definition

Chile DTE (Documento Tributario Electrónico) is the Chilean electronic invoice. Managed by SII (Servicio de Impuestos Internos), it groups several document types: factura electrónica (33), nota de crédito (61), nota de débito (56), guía de despacho (52). Each DTE is digitally signed and receives a Timbre Electrónico Tributario.

Origin

Progressive rollout from 2003, generalised obligation for all taxpayers from February 2018.

Example in context

A DTE 33 (factura electrónica) includes an IdDoc, Emisor, Receptor header, and Detalle with net amounts and 19% IVA.

Related terms

• SII Chile — tax regulator.