How to issue a purchase invoice for international services in Chile
How to document a foreign subscription or service in Chile: supplier details, SII invoice issuance, VAT withholding and the F29 return.
Your company paid for ChatGPT, Claude, HeyMark or a Meta campaign and received a foreign invoice. To document that purchase in Chile, first check whether you need to issue a purchase invoice.
The foreign provider issues the invoice. Your Chilean company issues a purchase invoice, or factura de compra, when it must account for VAT on the service. Keep both documents. A purchase invoice does not change who bought the service or fix an invoice addressed to someone else. The SII explains who must issue it.
For companies in Chile purchasing services supplied from abroad and used in the country. Sources checked on October 1, 2026. Before issuing a document, confirm with your accountant which tax applies and the amount it is calculated on.
Before issuing: check your situation
Check who issued the invoice and whether your company is a Chilean VAT taxpayer. A company RUT alone is not enough to use this procedure; the type of service matters too.
| Your situation | What to establish | Next step |
|---|---|---|
| Company that is a VAT taxpayer | Provider not domiciled or resident in Chile, and a VAT-taxable service without an applicable exemption. | Notify the provider of your VAT status and RUT. Follow the purchase invoice and F29 procedure. |
| Personal purchase or company that is not a VAT taxpayer | The tax treatment of the recipient and provider. | This withholding procedure does not apply automatically. Check your case before issuing. |
| Service subject to Additional Tax or an exemption | Service type, contract and applicable tax rules. | Your accountant must determine the tax and filing requirements. Do not use the VAT example as a template. |
Swipe the table to see all columns.
SII Resolution No. 107 of 2024, sections 1.2.2 and 1.2.3, establishes who must report the tax. It also distinguishes services subject to Impuesto Adicional, a tax on certain income paid abroad. An exemption from that tax may make VAT applicable. An invoice showing no tax does not determine what your company must report.
If your company is a VAT taxpayer, notify the provider of that status and the company’s RUT. Use the account’s tax details settings or contact support, and keep the confirmation. Section 1.2.2 of the resolution places that responsibility on the service recipient.
Has the provider or card issuer already charged VAT?
Compare the invoice with the card charge: who collected the tax, how much and for what purpose. Use those records to check whether the billing or tax return needs correction. Do not add another 19% to the total without first identifying the taxable base and VAT already charged. Do not assume that charge qualifies for an input VAT credit.
Collect the invoice details
Prepare these records before opening the SII system:
- Your company: legal name, RUT, address and tax status.
- The provider: legal name and address shown on the invoice. “ChatGPT” or “Meta Ads” names the product, which may differ from the supplier’s legal name.
- The service: description, billing period and business use. For example, “monthly software subscription, September 2026”.
- The document: invoice number, date, currency, amount and itemized taxes.
- The payment: receipt, charge date and any separately identified fees.
- Conversion to pesos: taxable base in CLP, applicable exchange rate and date confirmed with your accountant. Keep the calculation; a card’s total charge may include fees or taxes.
If the invoice is addressed to you personally, ask the provider to change the billing details and explain that the company made the purchase. Check how earlier documents can be corrected; a purchase invoice does not amend the original invoice.
Identify the provider correctly
Search for the exact legal name on the invoice in the SII register of foreign taxpayers. For a registered entity, use its Número de Usuario to identify the supplier on the purchase invoice, following the SII’s instructions.
For a foreign provider not registered under that regime, the SII specifies the generic RUT 55.555.555, written 55.555.555-5 with its check digit. Keep the actual supplier’s legal name; the generic identifier does not replace it. See the official answer for unregistered providers.
For HeyMark, use the entity named on the document you received. Request missing details from support. Do not assign an identifier based on the brand or reuse one belonging to another platform.
Issue the purchase invoice
You need authorized company access, a billing system enabled for purchase invoices, a digital certificate and SII-authorized invoice numbers (folios). Check these requirements before completing the document. Electronic purchase invoice requirements · SII free billing system.
- Open the issuing option
On sii.cl, go to Servicios online → Factura electrónica → Sistema de facturación gratuito del SII → Emisión de documentos tributarios electrónicos (DTE) → Factura de compra electrónica. Sign in with authorized company access. If you use billing software, open its equivalent option.
- Check the issuer, provider and withholding
Your Chilean company issues the document. In this form, the DTE recipient is the foreign supplier. Enter its verified identifier and legal name. For the VAT-taxable case covered here, review the generic option with full withholding and its configuration.
- Add the service and supporting reference
Describe the service, billing period, quantity and unit price in pesos using the confirmed taxable base. Where available, use Referencias to add the invoice number and date. If you combine payments, list each service, amount and date, as explained in the questions below. Check the treatment of existing taxes and fees before including them.
- Review before signing
Select Validar y visualizar. Check the date, issuing company, supplier, net amount, VAT and withholding. Once the details are correct and you are authorized to issue the document, select Firmar y Enviar. Save the document and check its status with the SII.
These action labels come from the SII’s official issuing guide, published in May 2017. It describes the process; the current screen may differ. If the option is missing or authorization is rejected, check your company’s eligibility and system setup with your accountant or the SII.
An example with full withholding
Assume your accountant confirmed a net taxable base of CLP 100,000, 19% VAT and full withholding. This illustrates the calculation, not the price of a platform.
| Item | CLP |
|---|---|
| Net service amount | 100,000 |
| VAT at 19% | 19,000 |
| Subtotal | 119,000 |
| Less VAT withheld | −19,000 |
| Document total after withholding | 100,000 |
Your company withholds CLP 19,000 for its tax filing. In this example, that VAT is not added to the supplier payment. Its final effect on your F29 depends on the rest of the return and whether an input VAT credit is available. The SII illustrates this calculation structure.
Declare VAT and keep the records
Issuing the invoice and filing the return are separate steps. The SII specifies code 39 of Form 29 for VAT on these services, and manual entry if the information is missing from the proposed return. Check the period and amounts with your accountant before filing. Where to declare VAT · Information missing from the proposed return.
Also check the Registro de Compras y Ventas (RCV), Chile’s purchase and sales register, and your filing deadline. Keep the filing receipt and, where applicable, proof of payment. Saving the invoice PDF does not complete these steps.
An input VAT credit lets you offset VAT on purchases against VAT due when the legal requirements are met. Issuing a purchase invoice does not guarantee that right or a refund. Section 1.2.2 of Resolution No. 107 of 2024 makes the credit conditional.
Keep the invoice, payment receipt, tax status communication, CLP calculation, purchase invoice and F29 record together. This lets you explain the amount and avoid recording the same transaction twice.
Details to send your accountant
Hello, I need to review the documentation for an international service purchased by the company. Company and RUT: [company details] Supplier legal name and country: [invoice details] Service and billing period: [description] Invoice number, date and currency: [document details] Net amount and taxes charged: [breakdown] Payment date and amount: [charge details] VAT status communicated to the provider: [confirmation or pending] I have attached the invoice and payment receipt. Could you confirm the tax treatment, CLP taxable base and exchange rate, the required document and the F29 entries, including any input VAT credit?
Common problems
Can I combine several payments to the same provider?
Yes, within the same tax period. In a ruling on software purchased for resale, SII Ruling No. 791 of April 15, 2026, confirmed that payments to the same foreign provider can be combined in one purchase invoice. In Detalle, clearly list the service type, amount and date of each payment. Do not combine different providers or tax periods.
Which month should I issue it in?
In the same tax period in which the provider receives payment or the money is made available to them. Ruling No. 791 of 2026 applies article 55 of Chile’s VAT law to this situation. Do not choose the month solely from the invoice date: check when payment was received or made available to the provider.
What if purchase invoices are missing for earlier months?
Give your accountant the invoices, payment records and F29 returns for those months to address the missing documents. If VAT was already declared and the credit already used, avoid recording them again. SII Ruling No. 2255 of 2024 addresses that specific late-issuance case. It is not a general instruction to omit VAT: first check what was reported, the dates and possible penalties.
What if I already issued an incorrect purchase invoice?
The SII’s cancellation instructions provide for a credit note. Review the document and its effect on records and F29 before correcting it; issuing another invoice without cancellation can duplicate the transaction.
Does a purchase invoice make any subscription a deductible expense?
No. Expense deductibility depends on the purchase’s connection to the company’s activity, whether it is paid or owed, and supporting evidence; the document does not replace those requirements. The SII summarizes them for companies taxed on actual income. Keep evidence of business use and assess expense deductibility separately from the input VAT credit.
Useful links
- Current SII VAT portal regulations: identifies Resolution No. 107 of 2024 for services.
- Resolution No. 107 of 2024: recipient responsibility and Additional Tax treatment.
- Ruling No. 791 of 2026: issuing period and combining payments to the same provider.
- FAQ for recipients of foreign services: identification, F29 and corrections.
- SII free billing system: issuing options and requirements.
The digital services FAQ cited dates from May 2023, and some answers retain references to the old Resolution No. 67. For the tax obligation, we use Resolution No. 107 of 2024; for the issuing period and combining payments, Ruling No. 791 of 2026, which is newer than those FAQ answers.