Skip to main content

Chile RUT Tax ID Number — Format, Validation & Compliance Guide

This post is also available in: Español

Rol Único Tributario (RUT)​

All individuals and entities subject to taxation in Chile must register in the Rol Único Tributario (RUT), Chile's primary tax identification number, as required by Article 66 of the Tax Code. The registry was established in 1969 through Decree No. 3 of the Ministry of Finance and is administered by the Servicio de Impuestos Internos (SII).

The Civil Registry supplies the SII with National Identity Numbers allocated to individuals. The RUT is personal and non-transferable — each number is assigned once, remains constant throughout its legal existence, and is never reassigned. It serves as the primary identifier for tax filings, contract signings, property deeds, business registrations, and most everyday administrative interactions.

For Chilean citizens and foreigners with permanent residency, the Rol Único Nacional (RUN) issued by the Civil Registry automatically serves as both the national identity number and the RUT. Entities incorporated in Chile receive a separate RUT that is distinct from any individual's number.

Foreigners and Non-Residents​

Foreigners engaging in activities in Chile — including investing in shares, real estate, or companies, or acting as representatives of legal entities — must register for a RUT. Non-residents can obtain a RUT Provisorio (temporary investor RUT) through a Chilean stockbroker or attorney without establishing physical residency. Foreigners residing in Chile must present their Cédula de Identidad para Extranjeros during the registration process.

RUT Format and Mod-11 Checksum​

The RUT comprises a serial number of 7 or 8 digits, a hyphen, and a single check digit:

xx.xxx.xxx-D    (8-digit body)
x.xxx.xxx-D     (7-digit body)

The check digit D is derived using the mod-11 algorithm and can be a numeral from 0 to 9 or the letter K.

Calculating the Check Digit​

  1. Take the body digits and assign weights cycling right-to-left: 2, 3, 4, 5, 6, 7, then repeat (2, 3 for 8-digit bodies).
  2. Multiply each digit by its weight and sum the results.
  3. Compute: remainder = sum mod 11 and result = 11 − remainder.
  4. Apply the check-digit rules:
    • If result is 1–9 → check digit equals result.
    • If result is 10 → check digit is K.
    • If result is 11 → check digit is 0.

A technically valid mod-11 result does not guarantee the RUT is registered with the SII. Patterns such as 11.111.111-1 and 22.222.222-2 pass the algorithm but are not real assigned numbers. Always verify against the SII's official lookup after computing the checksum.

Official RUT lookup: zeus.sii.cl/cvc/stc/stc.html

For a full step-by-step verification walkthrough, see the Chile RUT verification guide.

RUT vs RUN: What Is the Difference?​

A frequent source of confusion is the relationship between RUT and RUN:

FeatureRUTRUN
Issued bySII (tax authority)Civil Registry (Registro Civil)
Applies toNatural persons + legal entitiesNatural persons only
Used forTax filings, invoicing, commercial contractsNational identity (ID card)
Same number?Yes, for Chilean nationals and permanent residentsYes, for Chilean nationals and permanent residents

For Chilean nationals, the two numbers are identical — the Civil Registry assigns the RUN and the SII adopts it as the RUT. Foreign legal entities operating in Chile receive a RUT that has no RUN equivalent.

Marketplace and Platform Sellers: Inicio de Actividades Requirement​

Since January 2, 2026, all sellers offering goods or services through Chilean digital marketplaces (including platforms such as Mercado Libre, Falabella, and Walmart Chile) are required to have completed Inicio de Actividades — the formal declaration of business commencement — with the SII. Marketplaces, electronic payment facilitators, and commercial banks must verify each seller's tax status before onboarding and conduct biannual checks in January and July via the SII's automated API or the "Mi Negocio Cumple" portal. Sellers whose RUT lacks an active Inicio de Actividades status risk being suspended from the platform until they regularize their situation. [1]

Issuing Invoices to Foreign Buyers Without a Chilean RUT​

When a Chilean supplier issues a Factura Electrónica (DTE Type 33) to a foreign buyer who holds no Chilean RUT, the SII prescribes a specific workaround: enter the placeholder RUT 44.444.446-0 in the buyer's RUT field and tick the "Receptor Extranjero" flag. This signals to the SII that the recipient lacks a Chilean tax identity without breaking the mandatory RUT field validation. The DTE remains legally valid for Chilean tax purposes. The foreign buyer's name and country must still be recorded accurately. [2]

Frequently Asked Questions​

What happens to my investor RUT when I obtain permanent residency in Chile?​

When a foreigner holding a temporary investor RUT (RUT Provisorio) obtains permanent residency, the Civil Registry assigns a new RUN linked to their permanent identity card (cédula). These two numbers must be formally merged at any SII office through a process called continuación de RUT; otherwise tax filings, property deeds, and business records remain split across two separate numbers. The SII normally processes the merge on the spot, but propagation to all government systems (banks, notaries, pension administrators) can take several days. Failing to complete this step before filing Operación Renta has caused taxpayers to receive erroneous assessments tied to their old provisional number. [3] [4]

As a foreign SaaS or streaming provider, must I register for Chilean VAT and obtain a RUT?​

Yes, but the SII operates a simplified registration portal at sii.cl/vat for non-resident digital service providers that bypasses the standard RUT and digital-certificate process. Since 1 June 2020, all foreign B2C digital services — streaming, SaaS, cloud storage, digital advertising — are subject to 19% IVA with no registration threshold. Under this simplified regime, providers authenticate with a username and password issued at registration, may file monthly or quarterly, and can pay in USD or EUR. Non-residents under this regime are exempt from issuing DTEs (Facturas Electrónicas Type 33/39), and input VAT deductions are not available. [5] [6]

Why can't I log into the SII with my Clave Única, and what is the Clave Tributaria?​

Chile operates two separate government credential systems that regularly confuse foreigners. Clave Única is issued by the Civil Registry and accepted by most government portals — but is not accepted by the SII for company or employer operations. The SII requires its own Clave Tributaria, which natural persons can obtain online at sii.cl using their Chilean cédula number. Foreign nationals holding only a passport — without a Chilean cédula — cannot self-service their Clave Tributaria online and must appear in person at an SII regional office. Legal entities can only ever authenticate with the Clave Tributaria; the Clave Única is never valid for corporate tax operations. [7] [8]

Why was my Factura Electrónica (DTE) rejected by the SII, and can I reuse the folio?​

The SII performs automated technical validation when a DTE is received. The three most common rejection categories are: schema errors — the XML does not conform to the official DTE_v10.xsd structure (for example, an impossible date or a missing required field); firma errors — the electronic signature does not match the document content, often because the CAF (Código de Autorización de Folios) certificate has expired; and folio errors — the folio number falls outside the range authorised in the CAF or has already been used. A rejected DTE is treated as if it was never issued and creates no tax record. The folio consumed by the rejected document is permanently lost and cannot be reused; a new folio from a valid CAF range must be used for the corrected document. [9] [10]

Why does my Chilean client withhold 35% from payments for my services?​

Under Article 59 of Chile's Ley sobre Impuesto a la Renta, payments made to non-resident individuals or companies for services rendered are subject to Impuesto Adicional (Additional Tax). The general rate is 35% on the gross payment amount, but technical and engineering services attract a reduced rate of 15% (or 20% if the payee is domiciled in a preferential-tax jurisdiction listed by the SII). The Chilean payer acts as withholding agent and must remit the withheld amount to the Treasury via Formulario 50 by the 12th of the month following payment. Residents of countries with a Chilean double-taxation treaty may claim a reduced treaty rate by providing a certificate of tax residency issued by their home jurisdiction's tax authority. [11] [12]

My marketplace or bank now asks for proof of "Inicio de Actividades" — what is it and how do I get it?​

Inicio de Actividades is the formal declaration filed with the SII when a natural person or company begins a commercial or professional activity in Chile. Without it, your RUT exists in the registry but is not flagged as an active taxpayer — a distinction that matters because, since January 2, 2026, digital marketplaces, payment processors, and banks are legally required to verify this status before allowing commerce. You can complete Inicio de Actividades free of charge through the SII's "Mi Negocio Cumple" tool on the SII website or mobile app, without uploading documents. The confirmation appears in the SII database immediately and can be verified by third parties via the SII API using your RUT. [13] [14]

How Lookuptax can help you?

Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.

Sign up on Lookuptax for taxid validation

LookupTax Signup