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Electronic invoicing in Chile is an essential component for companies operating with Microsoft Dynamics 365 Business Central that must comply with the requirements established by the Chilean Internal Revenue Service (SII). Understanding concepts such as DTE, CAF, and TED helps identify how business, financial, and tax processes are connected within the ERP.
For a company implementing Business Central in Chile, the process involves more than simply generating an invoice. It is also necessary to consider authorized folio numbers, the structure of electronic tax documents, the electronic stamp, and other requirements established by the SII.
How Electronic Invoicing in Chile Works with Business Central
Electronic Tax Documents (DTEs) are a central part of Chile’s tax documentation framework. The electronic documents covered by the SII include electronic invoices, non-taxable or exempt invoices, credit notes, debit notes, dispatch guides, and purchase invoices. SII, SII
To understand how this process integrates with Business Central, three concepts are particularly important:
DTE: Electronic Tax Document
A DTE (Documento Tributario Electrónico) is a tax document generated electronically in accordance with the formats and requirements defined by the SII.
The SII’s current technical format structures DTEs into different sections, including the header, product or service details, discounts and surcharges, references, electronic stamp, and digital signature of the document. You can consult the official Electronic Tax Document format. SII
Within a Business Central project, this means that tax and business data must be properly structured to generate the electronic documents required for each transaction.
CAF: Folio Authorization Code
Before issuing certain tax documents, taxpayers must have folio numbers authorized by the SII.
The electronic invoicing process includes obtaining authorized folio ranges and the Folio Authorization Code (CAF). The SII’s technical instructions also establish that authorized signatories can request folio numbers to generate valid electronic tax documents. SII
This makes folio management a critical element of electronic invoicing in Chile.
In an ERP environment such as Business Central, controlling available folio numbers helps maintain continuity in the issuance process and prevents operational issues associated with documents for which no authorized numbering is available.
TED: Electronic Document Stamp
The TED (Timbre Electrónico del Documento) is part of the technical structure of DTEs.
The SII’s official 2026 specification specifically includes the SII Electronic Document Stamp, together with the date and time of the digital signature and the digital signature of the complete document. SII
Therefore, a Business Central implementation for Chile must account not only for the visible information on an invoice, but also for the technical elements required to generate an electronic document that complies with the standards established by the tax authority.
New Requirements for Invoices and Dispatch Guides in Chile
This is one of the areas where the original article needs to be updated.
SII Exempt Resolution No. 154 of 2025 established new requirements for invoices and dispatch guides related to the transportation of goods. However, on October 23, 2026, the SII published SII Exempt Resolution No. 144, which updates these provisions and repeals Resolution No. 154 of 2025. SII, SII
The new regulation includes information related to:
- The actual origin and destination of the goods.
- Driver identification.
- Carrier identification.
- Vehicle license plate.
- Description of the cargo. SII
It also distinguishes between self-managed transportation and outsourced transportation, and introduces alternatives for electronically supplementing information that may not be available when the original document is issued, particularly when third parties or different logistics operators are involved. SII
For companies that manage physical inventory, these obligations may involve processes that connect sales, dispatch, logistics, and tax compliance.
You can consult SII Exempt Resolution No. 144 directly on the SII website.
Key Considerations for a Business Central Implementation in Chile
An implementation involving electronic invoicing in Chile must carefully assess how tax requirements interact with the ERP’s operational processes.
Some of the aspects that should be reviewed include:
- Management and control of authorized folio ranges through CAF.
- Generation of the required elements for each type of DTE.
- Proper management of digital certificates and signatures.
- Submission of documents to the SII and status inquiries.
- Information required for dispatch guides and the transportation of goods.
- Processing of credit and debit notes.
- Reconciliation of tax information with accounting and tax processes.
The SII’s technical instructions also establish preliminary activities for electronic issuers, including enrollment, designation of authorized signatories, and obtaining folio ranges. SII
Acceptance and Disputes of DTEs
Another important process is the acceptance or rejection of received electronic documents.
According to the SII’s official guide, the recipient can accept or dispute documents within 8 days from the date the electronic invoice is received by the SII. Once eight calendar days have passed without any acceptance or dispute action, the legal presumption of irrevocable acceptance described by the authority applies. SII, SII
Therefore, companies should not consider DTEs solely from the issuance perspective. Received documents and their corresponding acceptance or dispute processes must also be part of the operational design.
Consult the official Guide to the DTE Acceptance or Dispute Registry to review the procedure established by the SII.
Why Use a Business Central Localization for Chile?
Chilean tax regulations combine tax and technical processes that are not part of an ERP’s standard international configuration.
A localization connects business operations with the country’s specific tax requirements, reducing manual processes and helping structure the information needed for electronic documents.
This is particularly important when SII requirements evolve, as happened in October 2026 with SII Exempt Resolution No. 144 and the updated requirements related to invoices and dispatch guides. SII, SII
Business Central Chile with LLB Solutions
LLB Solutions offers a localization solution for Microsoft Dynamics 365 Business Central designed to address the tax and operational requirements of the Chilean market.
The goal is to integrate local processes into Business Central so companies can manage their financial and tax operations within a single environment, including processes related to electronic invoicing in Chile.
In a context where SII regulations evolve periodically, having a solution designed for local requirements helps reduce isolated custom developments and makes it easier to adapt ERP processes.
Make Tax Compliance Part of Your Business Central Operations
DTE, CAF, and TED are not independent concepts. They are part of the same tax documentation ecosystem and must be integrated with sales, accounting, inventory, and logistics.
Added to this are regulatory changes such as SII Exempt Resolution No. 144 of 2026, which reinforce the need to keep processes related to tax documents and the transportation of goods aligned with the SII’s current requirements. SII, SII
Need to implement Business Central in Chile?
Does your company or your customers need to adapt Microsoft Dynamics 365 Business Central to Chile’s tax requirements?
Contact us to learn how LLB Solutions can help you implement a localization adapted to Chile’s tax and operational processes.
info@llbsolutions.com | Chile Localization