Chile DTE XML Format: SII Schema Requirements & Validation

Master the technical requirements for Chile's DTE XML format. Learn about SII schema validation, CAF folios, and digital signature standards for tax compliance. This guide gives the answer first, then explains mandate scope, required invoice data, technical format, penalties, official authority context, and practical compliance steps for businesses preparing or reviewing their local e-invoicing workflow.

What are the Chile DTE XML Format Requirements?

the Chile DTE XML Format Requirements is in Chile, the Documento Tributario Electrónico (DTE) is the mandatory XML format for all commercial transactions.

In Chile, the Documento Tributario Electrónico (DTE) is the mandatory XML format for all commercial transactions. Regulated by the Servicio de Impuestos Internos (SII), the system became fully mandatory for all taxpayers in 2018 under Law 20.727. Every invoice must follow a strict XML schema, be signed with a X.509 digital certificate, and include a unique digital stamp (TED). Non-compliance results in penalties ranging from 1 to 3 UTM (approx. CLP 65,000 to 195,000) per document and may lead to the suspension of your tax certificate.

Understanding the DTE Ecosystem and SII Mandates

The Chilean e-invoicing model is one of the most mature in the world. Since the initial 2014 rollout, the SII has standardized the exchange of fiscal data to ensure the 19% IVA (Impuesto al Valor Agregado) is captured accurately. To operate, businesses must use certified invoicing software that can handle XML generation, CAF management, and real-time SII communication.

The Anatomy of a Chilean DTE XML File

The DTE is not a single document type but a family of electronic documents. The technical schema (XSD) defined by the SII requires several mandatory blocks of data.

The DTE is not a single document type but a family of electronic documents. The technical schema (XSD) defined by the SII requires several mandatory blocks of data. Failure to include these elements results in an immediate rejection by the SII central platform.

1. The Document Header (Encabezado)

This section contains the core metadata of the transaction:

• IdDoc: Includes the document type (e.g., Type 33 for electronic invoices), the Folio number, and the issuance date.
• Emisor: Detailed information about the sender, including the RUT (Rol Único Tributario), legal name, and economic activity code.
• Receptor: Identification of the buyer, including their RUT and business address.

2. Detail Lines (Detalle)

Each line item must specify the product or service name, quantity, unit price, and the applicable tax rate. If an item is exempt from IVA, it must be flagged with a specific indicator code within the XML structure.

3. The Electronic Timbre (TED)

The Timbre Electrónico DTE (TED) is a required graphical and data element. It is a digital signature fragment represented in a PDF417 barcode. This ensures the document's authenticity can be verified even if printed on paper. It contains a fragment of the XML signed with the private key derived from the CAF.

What is the CAF (Código de Autorización de Folios)?

The CAF is a critical security component in Chile's system. It is a digital file provided by the SII that contains a range of authorized invoice numbers (folios) and a private key.

The CAF is a critical security component in Chile's system. It is a digital file provided by the SII that contains a range of authorized invoice numbers (folios) and a private key.

How CAF Works in the XML Schema

Before generating an XML, your compliance features must verify that a valid folio is available. The XML file must embed the CAF data to prove that the SII has pre-authorized the specific invoice number being used.

Before generating an XML, your compliance features must verify that a valid folio is available. The XML file must embed the CAF data to prove that the SII has pre-authorized the specific invoice number being used. CAFs have an expiration date and are limited to specific document types; using an expired CAF will result in a "Document Rejected" status during validation.

Digital Signatures and Connectivity Requirements

Every DTE transmitted to the SII must be signed using a Digital Certificate issued to an authorized representative of the company. This signature provides non-repudiation and integrity to the XML file.

Every DTE transmitted to the SII must be signed using a Digital Certificate issued to an authorized representative of the company. This signature provides non-repudiation and integrity to the XML file.

The Validation Process: Envío and Respuesta

Once the XML is generated and signed, it is sent to the SII via a web service. This is known as the EnvíoDTE.

Once the XML is generated and signed, it is sent to the SII via a web service. This is known as the EnvíoDTE. The SII performs two levels of validation:

Syntactic Validation

The SII checks if the XML structure matches the official XSD. If there is a missing tag or an incorrect data type (e.g., text in a numeric field), the document is rejected immediately.

Business Logic Validation

The SII verifies if the RUTs are valid, if the Folio exists within the assigned CAF range, and if the tax calculations are correct. Successful validation results in an "Aceptado" status. If errors are found, the SII returns a status of "Rechazado" or "Reparo" (Accepted with observations).

Common Document Types in Chile

Developers and accountants using accounting tools must be familiar with the following codes:

Developers and accountants using accounting tools must be familiar with the following codes:

• Type 33: Factura Electrónica (Standard Invoice)
• Type 34: Factura Exenta (Exempt Invoice)
• Type 61: Nota de Crédito (Credit Note)
• Type 56: Nota de Débito (Debit Note)
• Type 52: Guía de Despacho (Dispatch Note)
• Type 39: Boleta Electrónica (Sales Receipt for Consumers)

Penalties for DTE Non-Compliance

The SII monitors transmission in real-time.

The SII monitors transmission in real-time. Failure to issue a DTE for a taxable sale can lead to:

• Financial Fines: 1 to 3 UTM per instance of non-issuance.
• Business Closure: In extreme cases of recidivism, the SII can order a temporary closure of the physical establishment (Clausura).
• Tax Credit Loss: If a buyer accepts an invalid XML (non-compliant format), they may lose the right to claim the 19% IVA tax credit.

Frequently Asked Questions

1. What is the official website for DTE technical documentation?

All technical schemas, manuals, and CAF download portals are located at https://www. sii.

All technical schemas, manuals, and CAF download portals are located at https://www.sii.cl under the "Factura Electrónica" section.

2. Does Chile require a specific XML encoding?

Yes, the DTE XML files must be encoded in ISO-8859-1 (Latin-1), not the standard UTF-8. Using UTF-8 often leads to validation errors with special characters like 'ñ' or accents.

Yes, the DTE XML files must be encoded in ISO-8859-1 (Latin-1), not the standard UTF-8. Using UTF-8 often leads to validation errors with special characters like 'ñ' or accents.

3. How long do I have to store DTE files?

By law, Chilean taxpayers must store the original XML files for a minimum of 6 years. This storage must be digital and accessible for SII audits.

By law, Chilean taxpayers must store the original XML files for a minimum of 6 years. This storage must be digital and accessible for SII audits.

4. What is a 'Factura de Exportación'?

It is a specific DTE (Type 110) used for international trade. It follows a different schema that includes customs information and is exempt from the domestic 19% IVA.

It is a specific DTE (Type 110) used for international trade. It follows a different schema that includes customs information and is exempt from the domestic 19% IVA.

5. Can I issue a DTE without a CAF?

No. Every electronic document must be linked to a valid Folio Authorization (CAF) obtained from the SII website.

No. Every electronic document must be linked to a valid Folio Authorization (CAF) obtained from the SII website. Without a CAF, the digital signature cannot be generated for the TED block.

6. What happens if the SII web service is down?

Taxpayers can issue documents in "Contingency Mode" using pre-stamped paper forms if authorized, though this is rare as the SII offers high-availability APIs for transmission.

Taxpayers can issue documents in "Contingency Mode" using pre-stamped paper forms if authorized, though this is rare as the SII offers high-availability APIs for transmission.