Complete guide to Chile's RUT tax identification number — mod-11 checksum, RUT vs RUN differences, DTE e-invoice rules, digital VAT registration for foreign providers, and SII compliance obligations.
Learn about IVA (VAT) rules in Chile for businesses — the single 19% rate, no registration threshold for residents or non-residents, IVA Digital for foreign suppliers of remote services and of low-value goods up to USD 500 since 25 October 2025, platform deemed-supplier liability, electronic-only facturas and boletas (DTE), the monthly Formulario 29 due on the 12th or 20th, and Código Tributario penalties in UTM and UTA.
Chile's e-invoicing system explained — facturas, guías de despacho, boletas and debit/credit notes must be SII Documentos Tributarios Electrónicos (DTE) under DL 825 art. 54, phased in from 2014 to 2018, with guías from 2020 and boletas from 2021. The SII XML schema and Formato DTE v2.5, CAF folios, the PDF417 timbre electrónico, the 8-day acceptance window, Res. Ex. 121/2026 validations in force since 22 September 2026, scope, onboarding, penalties and archiving.
How to verify a Chilean RUT using the SII portal. Covers RUT format and verification digit, Start of Activities status, RUT vs RUN distinction, Chilean IVA, and e-invoice (DTE) compliance.