Electronic tax documents

This page explains which electronic tax documents the invoices product returns, how to classify each document, and how Fintoc keeps them up to date. For every attribute, see the Invoice object.

Which documents you get

In Chile, the Servicio de Impuestos Internos (SII) publishes electronic tax documents (Documento Tributario Electrónico, DTE) in the taxpayer’s purchase and sales registry (Registro de Compras y Ventas). The registry includes the documents the taxpayer issues or receives. Fee receipts for professional services (boletas de honorarios) live in a separate registry. A Link created with the invoices product returns every document in the purchase and sales registry: invoices, credit and debit notes, dispatch guides, settlements, export documents, and receipt summaries. It returns both issued and received documents. It also returns the fee receipts the taxpayer issued and received. List invoices and Get an invoice return every document as an Invoice object, from either registry.

Issued and received documents

The issue_type attribute tells you the direction of the document from the point of view of the taxpayer who owns the Link.

`issue_type`	Meaning	Counterparty
`issued`	The taxpayer issued the document. It is a sale.	`receiver` holds the customer’s tax ID and name. `issuer` is `null`.
`received`	The taxpayer received the document. It is a purchase.	`issuer` holds the supplier’s tax ID and name. `receiver` is `null`.

Filter by direction with the issue_type parameter of List invoices.

Classify a document

The Invoice object holds the attributes shared by every document. The institution_invoice field holds the detail the SII reports for that type of document: type, statuses, value-added tax (VAT) breakdown, and fee receipt data. Use the following attributes to tell the documents apart.

Document type

institution_invoice.document_type is the SII code of the document. For example, 33 is an electronic invoice, 61 is an electronic credit note, and 39 is an electronic receipt. See the full list in Document types. document_type is null for fee receipts, which the SII doesn’t code as an electronic tax document (DTE). Identify them with institution_invoice.is_services_invoice.

Fee receipts

When institution_invoice.is_services_invoice is true, the document is a fee receipt for professional services. institution_invoice.services_invoice then holds the receipt’s own data: the withheld amount, whether a third party issued it, and its status at the SII. Status values are VIG (valid), ANUL (annulled), ObR (observed), and VCA (valid with an annulment request). For any other document, is_services_invoice is false and services_invoice is null.

Summary documents

The SII reports some documents as a daily summary instead of one row per document. These are receipts (35, 38, 39, and 41), the special monthly voucher (47), and electronic payments (48). Fintoc returns one Invoice per day and document type for them, with the total of the day. For a summary document, institution_invoice.total_documents holds the number of documents grouped. The number, issuer, and receiver attributes are null, because the summary has no folio and no single counterparty.

Registry status

institution_invoice.invoice_status tells you in which tab of the purchase and sales registry the SII reports the document.

`invoice_status`	Meaning
`registered`	The document is part of the official registry (the SII’s Registro tab).
`pending`	The document was received but awaits acknowledgment from the receiver (the SII’s Pendientes tab).

Filter by registry status with the invoice_status parameter of List invoices.

Acknowledgment status

institution_invoice.confirmation_status shows the result of the SII’s acknowledgment or claim process (acuse de recibo) for a received invoice. The receiver has 8 calendar days to acknowledge or claim the invoice. If the receiver does nothing, the SII acknowledges it automatically.

`confirmation_status`	Meaning
`C`	Acknowledged by the receiver within the term.
`A`	Acknowledged automatically when the term lapsed without a claim.
`P`	Paid in cash, so no acknowledgment is needed.
`G`	Acknowledged through the dispatch guides of the previous month.
`R`	Claimed by the receiver.
`null`	The SII hasn’t recorded an event yet.

null is not a rejection and does not make the document invalid. The SII reports null in three cases: the document is still inside the 8-day term, the document type skips the acknowledgment process (receipts, credit and debit notes, and dispatch guides), or the document is issued and the counterparty has not acted. To know where the document stands, use invoice_status, accepted_at, and rejected_at.

Other attributes

institution_invoice.transaction_category is the classification the taxpayer gives to a received document in the purchase registry, such as Del Giro (part of the business activity), Supermercado, or Activo Fijo. It is null when the SII doesn’t report it.
institution_invoice.has_note is true when a credit or debit note references the document.
Amounts (total_amount, net_amount, institution_invoice.exempt_amount, institution_invoice.vat_amount, and institution_invoice.other_taxes) are integers in CLP, the smallest unit of the currency.

Filter the list

List invoices returns the documents sorted by descending date, paginated. These parameters narrow the result set.

Parameter	Effect
`since`, `until`	Only documents with `date` inside the range. Both are ISO 8601 dates.
`updated_since`	Only documents that Fintoc created or updated on or after this ISO 8601 datetime with timezone offset, for example `2024-01-01T00:00:00Z`. Use it to sync incrementally.
`issue_type`	Only `issued` or only `received` documents.
`invoice_status`	Only `registered` or only `pending` documents.

How Fintoc keeps invoices up to date

When your user creates the Link, Fintoc fetches the documents of the last 12 months. 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. Fintoc sends the link.refresh_intent.succeeded event when a refresh finishes. If the refresh does not complete, Fintoc sends link.refresh_intent.failed. See the events reference for the payload. To refresh a Link created with the invoices product on demand, create a Refresh Intent.

Example

A received electronic invoice (document_type 33), already part of the registry:

{
  "id": "inv_nMNejK7BT8oGbvO4",
  "object": "invoice",
  "currency": "CLP",
  "date": "2021-06-25T04:00:00.000Z",
  "institution_id": "cl_fiscal_sii",
  "institution_invoice": {
    "accepted_at": "2021-06-26T12:00:00.000Z",
    "common_use_vat": null,
    "confirmation_status": "A",
    "construction_company_credit": 0,
    "container_deposit_guarantee": 0,
    "document_type": 33,
    "domestic_ticket_sales": 0,
    "exempt_amount": 0,
    "exempt_commissions": 0,
    "fixed_assets_net_amount": null,
    "fixed_assets_vat_amount": null,
    "free_zone_tax": 0,
    "has_note": false,
    "international_ticket_sales": 0,
    "invoice_status": "registered",
    "is_services_invoice": false,
    "net_commissions": 0,
    "non_credit_tax_amount": null,
    "non_refundable_vat_amount": null,
    "non_refundable_vat_code": null,
    "non_withheld_vat": 0,
    "other_taxes": {
      "other_taxes_detail": [
        {
          "tax_amount": 400,
          "tax_code": 14,
          "tax_rate": "19"
        }
      ],
      "total_amount": 400
    },
    "out_of_time_vat": 0,
    "own_vat": 0,
    "partial_vat_withheld": 0,
    "receipt_reference_number": null,
    "received_at": "2021-06-25T19:27:04.000Z",
    "reference_number": null,
    "reference_type_code": null,
    "rejected_at": null,
    "services_invoice": null,
    "settlement_issuer_id": null,
    "third_party_vat": 0,
    "tobacco": {
      "cigarettes": 0,
      "cigars": 0,
      "processed_tobacco": 0
    },
    "total_documents": null,
    "total_vat_withheld": 0,
    "transaction_category": "Del Giro",
    "vat_amount": 1900,
    "vat_commissions": null
  },
  "issue_type": "received",
  "issuer": {
    "id": "111111111",
    "institution_tax_payer": null,
    "name": "Test Customer 1"
  },
  "net_amount": 10000,
  "number": "135",
  "receiver": null,
  "tax_period": "06/2021",
  "total_amount": 12300
}

​Which documents you get

​Issued and received documents

​Classify a document

​Document type

​Fee receipts

​Summary documents

​Registry status

​Acknowledgment status

​Other attributes

​Filter the list

​How Fintoc keeps invoices up to date

​Example