Invoice object

The Invoice object

The Invoice object represents a tax document, such as an electronic invoice or a receipt for professional fees, registered for a fiscal account at its tax authority. One appears for each document the account's owner issues or receives.

{
  "id": "inv_nMNejK7BT8oGbvO4",
  "object": "invoice",
  "currency": "CLP",
  "date": "2021-06-25T04:00:00.000Z",
  "institution_id": "cl_fiscal_sii",
  "institution_invoice": {
    "accepted_at": null,
    "common_use_vat": null,
    "confirmation_status": null,
    "construction_company_credit": 0,
    "container_deposit_guarantee": 0,
    "document_type": 34,
    "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,
    "received_at": "2021-06-25T19:27:04.000Z",
    "receipt_reference_number": null,
    "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": 123,
    "vat_commisions": null
  },
  "issue_type": "received",
  "issuer": {
    "id": "111111111",
    "institution_tax_payer": null,
    "name": "Hooli SpA"
  },
  "net_amount": 12000,
  "number": "135",
  "receiver": null,
  "tax_period": "06/2021",
  "total_amount": 12123
}

Attribute	Type	Description
`id`	`string`	Unique identifier for the Invoice
`object`	`string`	Identifier for the type of object. Its value for `Invoices` will always correspond to `invoice`
`currency`	`string`	Currency ISO code
`date`	`string`	Date of the document, using ISO 8601. For documents with code 39 and 41, corresponds to the last day of the tax period to which they correspond
`institution_id`	`string`	Fiscal authority's `id`. You can read more about the available institutions here
`institution_invoice`	`object`	`Institution Invoice` object
`issue_type`	`string`	Indicates whether the document was issued or received by the account's owner. Its possible values are `issued` or `received`
`issuer`	`object`	If the Invoice corresponds to a buy, this field indicates who issued the Invoice. Otherwise, this field is `null`. See the `Taxpayer` object to learn more. For documents that come in summary this field is `null` (codes 35, 38, 39, 41, 47 and 48)
`net_amount`	`integer`	Net amount of the document represented as an integer.
`number`	`string`	For `cl_fiscal_sii`, it corresponds to the invoice folio.
`receiver`	`object`	If the Invoice corresponds to a sell, this field indicates who received the Invoice. Otherwise, this field is `null`. See the `Taxpayer` object to learn more. For documents that come in summary this field is `null` (codes 35, 38, 39, 41, 47 and 48)
`tax_period`	`string`	Tax period, with the format `mm/yyyy`
`total_amount`	`integer`	Total amount of the document represented as an integer.

The Tax Payer (Issuer or Receiver) object (within the Invoice object)

The TaxPayer object identifies the counterparty of the document, appearing in the issuer field for received invoices and in the receiver field for issued invoices.

Attribute	Type	Description
`id`	`string`	The document issuer/receptor's RUT (for the SII)
`institution_tax_payer`	`object`	The document issuer/receptor's fiscal data. Can be `null`
`name`	`string`	The document issuer/receptor's name

🇨🇱 Chile: Servicio Impuestos Internos (SII)

The Institution Invoice object (within the Invoice object)

If the fiscal authority is Servicio de Impuestos Internos (cl_fiscal_sii), the institution_invoice field corresponds to the following object:

The SII Invoice object (as the Institution Invoice object)

The SIIInvoice object holds the Servicio de Impuestos Internos (SII) tax data for the document, including its VAT breakdown, acceptance status, and document type. It populates the institution_invoice field when the fiscal authority is cl_fiscal_sii.

Attribute	Type	Description
`accepted_at`	`string`	Document's acceptance date, using ISO 8601. Can be `null` if the invoice is not `registered`.
`common_use_vat`	`integer`	Common use VAT
`confirmation_status`	`string`	Result of Chile's acceptance or claim process for received documents (SII's "acuse de recibo"). On receiving an electronic invoice, the taxpayer has 8 calendar days to acknowledge or claim it. If they do nothing, it is acknowledged automatically. One of `C` (Conforme: acknowledged by the recipient within the term), `A` (Automático: acknowledged automatically, when the term lapsed without a claim), `P` (Pago al contado: paid in cash, no acknowledgment needed), `G` (Guía de despacho: acknowledged via dispatch guides from the previous month), `R` (Reclamado: claimed, i.e., rejected, by the recipient), or `null` (no event recorded yet, e.g. still within the 8-day term, a document type that doesn't use this flow —receipts, credit/debit notes, or vouchers—, or an `issued` document awaiting the counterparty).
`construction_company_credit`	`integer`	Construction company credit
`container_deposit_guarantee`	`integer`	Container deposit guarantee
`document_type`	`integer`	Code for the type of document. Its value is `null` if the document corresponds to a receipt for professional fees. Read the codes for the SII document types in the table below for more information
`domestic_ticket_sales`	`integer`	Domestic ticket sales
`exempt_amount`	`integer`	Tax exempt amount represented as an integer.
`exempt_commissions`	`integer`	Value exempt from commissions
`fixed_assets_net_amount`	`integer`	Fixed assets net amount represented as an integer.
`fixed_assets_vat_amount`	`integer`	Fixed assets VAT-refundable amount represented as an integer.
`free_zone_tax`	`integer`	Free zone tax (Chilean Law 18211)
`has_note`	`boolean`	Indicates whether the document has a credit or debit note associated
`international_ticket_sales`	`integer`	International ticket sales
`invoice_status`	`string`	SII tab where the invoice was obtained. One of `registered` (REGISTRO), `pending` (PENDIENTES), `cancelled` (RECLAMADOS), or `rejected` (NO INCLUIR).
`is_services_invoice`	`boolean`	Indicates whether the document corresponds to a receipt for professional fees
`net_commissions`	`integer`	Net value for the commissions
`non_credit_tax_amount`	`integer`	Taxes without right to credit represented as an integer.
`non_refundable_vat_amount`	`integer`	Fixed assets non VAT-refundable amount represented as an integer.
`non_refundable_vat_code`	`integer`	Non VAT-refundable code
`non_withheld_vat`	`integer`	Non withheld VAT
`other_taxes`	`object`	Other taxes breakdown. See the `Other Taxes` table below to learn more
`out_of_time_vat`	`integer`	Out of time VAT
`own_vat`	`integer`	Own VAT
`partial_vat_withheld`	`integer`	Partial VAT withheld
`received_at`	`string`	Document's reception date given by the SII, using ISO 8601.
`receipt_reference_number`	`integer`	Internal number: receipt reference number
`reference_number`	`string`	Folio number for the reference document
`reference_type_code`	`integer`	Code for the type of the reference document
`rejected_at`	`string`	Document rejection date, using ISO 8601. Can be `null` if the invoice is not `rejected`.
`services_invoice`	`object`	Contains specific information about the receipts for professional fees. Its value is `null` when the document doesn't correspond to a receipt for professional fees
`settlement_issuer_id`	`string`	Settlement issuer's Chilean tax ID (RUT).
`third_party_vat`	`integer`	Third party VAT
`tobacco`	`object`	Tobacco taxes breakdown. See the `Tobacco Taxes` table below to learn more
`total_documents`	`integer`	Number of grouped documents. This field is valid for the documents that come in summary (codes 35, 38, 39, 41, 47 and 48). For every other document, corresponds to `null`
`total_vat_withheld`	`integer`	Total VAT withheld
`transaction_category`	`string`	Transaction category classification. One of `Money order`, `Supermarket`, `Real estate`, `Fixed asset`, `Common use VAT`, `Non-refundable VAT`, or `Do not include`.
`vat_amount`	`integer`	VAT-refundable amount represented as an integer.
`vat_commissions`	`integer`	Value of the VAT for the commissions

The Other Taxes object (within the Institution Invoice object)

The OtherTaxes object breaks down taxes on the document beyond VAT, appearing in the other_taxes field of the SIIInvoice object.

Attribute	Type	Description
`other_taxes_details`	`array`	Array of objects with `tax_amount`, `tax_code` and `tax_rate`
`total_amount`	`integer`	Total amount of other taxes represented as an integer.

The Tobacco Taxes object (within the Institution Invoice object)

The TobaccoTaxes object breaks down the taxes on tobacco products in the document, appearing in the tobacco field of the SIIInvoice object.

Attribute	Type	Description
`cigarettes`	`integer`	Tobacco cigarettes
`cigars`	`integer`	Pure tobacco cigars
`processed_tobacco`	`integer`	Processed tobacco

The Services Invoice object (within the Institution Invoice object)

The ServicesInvoice object holds the details specific to a receipt for professional fees, appearing in the services_invoice field of the SIIInvoice object when is_services_invoice is true.

Attribute	Type	Description
`is_professional_society`	`boolean`	Indicates whether the issuer taxpayer corresponds to a society of professionals or not
`is_third_party`	`boolean`	Indicates whether the invoice was generated for a third party or not
`issued_at`	`datetime`	Corresponds to the date in which the document was issued on the official SII website
`issuer_withheld_amount`	`integer`	Corresponds to the withheld amount in case the issuer taxpayer handles the provisional payment of the taxes
`receiver_withheld_amount`	`integer`	Corresponds to the withheld amount in case the recipient taxpayer handles the provisional payment of the taxes
`status`	`string`	Corresponds to the invoice. Its possible values are: "VIG" (Valid), "ANUL" (Annulled), "ObR" (Observed), "VCA" (Valid with nullification request)

Codes for SII document types

The document_type attribute corresponds to one of the codes that the SII determines within the guide named "Formato Documentos Tributarios Electrónicos". The most used ones are:

Document Type	Description
30	Invoice
32	Sales and services invoice exempt from VAT
33	Electronic invoice
34	Electronic invoice exempt from VAT
35	Ballot
38	Exempt ballot
39	Electronic ballot
40	Invoice settlement
41	Electronic exempt ballot
43	Electronic invoice settlement
45	Purchase invoice
46	Electronic purchase invoice
47	Total of the month special electronic voucher
48	Electronic payment
50	Office guide
52	Electronic office guide
55	Debit note
56	Electronic debit note
60	Credit note
61	Electronic credit note
103	Settlement
110	Electronic export invoice
111	Electronic export debit note
112	Electronic export credit note