> ## Documentation Index > Fetch the complete documentation index at: https://docs.fintoc.com/llms.txt > Use this file to discover all available pages before exploring further. # Fiscal Links > Connect your users' accounts at the Servicio de Impuestos Internos (SII), the Chilean tax authority, to get their electronic invoices, fee receipts, tax statements (F29), and tax returns (F22) through the Fiscal API. This page explains what a fiscal `Link` is, which fiscal products Fintoc offers, and which documents from the tax authority each product returns. For field-level details, see the [Invoice object](/api/fiscal-api/fiscal-invoices/fiscal-invoices-object), [Tax statement object](/api/fiscal-api/tax-statements/tax-statements-object), and [Tax return object](/api/fiscal-api/tax-returns/tax-returns-object). ## What a fiscal Link is A fiscal `Link` connects a taxpayer's account at the Servicio de Impuestos Internos (SII), the Chilean tax authority, to Fintoc, the same way a banking `Link` connects a bank account. Your user creates the fiscal `Link` through the [Widget](/guides/resources/widget/web-integration) with the credentials they use at the tax authority. After creating the `Link`, Fintoc sends the `link.created` event to the `webhookUrl` you configured in the Widget. That event includes the `link_token`, which authenticates every Fiscal API request for that `Link`. Save the `link_token` when you receive it, because Fintoc does not store it. The connection flow follows the [Integration Flow](/guides/movements/integration-with-exchange-token) guide for banking `Links`. A fiscal `Link` belongs to one taxpayer, identified by its Chilean tax ID (RUT). The `holder_type` of the `Link` is `individual` for a natural person and `business` for a company. ## Fiscal products Create one fiscal `Link` for each product you need. The product determines which documents Fintoc fetches from the tax authority and which endpoint returns them. To get two kinds of documents from the same taxpayer, for example invoices and tax statements, create two `Links`. | `product` | What Fintoc returns | Source at the SII | Endpoint | | :--------------- | :------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | :---------------------------------------------------------------------------------------- | :------------------------------------------------------------------------ | | `invoices` | The electronic tax documents the taxpayer issued or received: invoices, credit and debit notes, dispatch guides, receipt summaries, and fee receipts for professional services. | Registro de Compras y Ventas (purchase and sales registry) and the fee receipts registry. | [List invoices](/api/fiscal-api/fiscal-invoices/fiscal-invoices-list) | | `tax_statements` | Tax statements: what the taxpayer declared each month in the F29 form, including value-added tax (VAT) and monthly provisional payments. | F29 form. | [List tax statements](/api/fiscal-api/tax-statements/tax-statements-list) | | `tax_returns` | Tax returns: what the taxpayer declared each year in the F22 form, including the refund requested and the account that receives it. | F22 form. | [List tax returns](/api/fiscal-api/tax-returns/tax-returns-list) | Use `invoices` when you reconcile purchases and sales, verify the income of an independent worker through their fee receipts, or need the full activity of a company. Use `tax_statements` for a monthly view of the declared VAT and `tax_returns` for the yearly income declaration. ## Institutions The SII supports these fiscal products: | Institution | `institution_id` | Country | `holder_type` | Products | | :----------------------------------- | :--------------- | :------ | :----------------------- | :------------------------------------------ | | Servicio de Impuestos Internos (SII) | `cl_fiscal_sii` | Chile | `individual`, `business` | `invoices`, `tax_statements`, `tax_returns` | ## Keeping the data up to date Fiscal data changes after the taxpayer connects the `Link`: new documents appear, acknowledgment statuses change, and the taxpayer files new monthly statements. Fintoc keeps each product current in a different way. * **Invoices and fee receipts.** When the `Link` is created, Fintoc fetches the last 12 months of documents. The documents become available after your user connects. Fintoc then refreshes the `Link` periodically with the refresh interval of your plan. Each refresh fetches the documents of the current and the previous month, because the SII can still change a document after the month closes. When a refresh finishes, Fintoc sends the [`link.refresh_intent.succeeded`](/api/main-resources/events-reference/types-of-events) event. If the refresh does not complete, Fintoc sends `link.refresh_intent.failed`. You can also refresh a `Link` created with the `invoices` product on demand with a [Refresh Intent](/guides/movements/refresh-intents-walkthrough/index). * **Tax statements.** Fintoc fetches the filed statements when the `Link` is created and refreshes them periodically with the refresh interval of your plan. * **Tax returns.** Fintoc fetches the filed returns when the `Link` is created. Tax returns aren't refreshed periodically. Use the `updated_since` parameter of [List invoices](/api/fiscal-api/fiscal-invoices/fiscal-invoices-list) to fetch only the documents that changed since your last sync. ## Next steps Which documents `invoices` returns and how to classify invoices, notes, receipts, and fee receipts. Monthly F29 declarations and the amounts they include. Annual F22 declarations, declared income, and the refund account. SII codes for each electronic tax document.