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.