Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
In Chile, companies can store accounting documents, such as receipts, invoices, and payment proofs, in digital format.
The main regulation, Law N° 19.799 on Electronic Documents and Electronic Signatures, recognises that electronic documents have the same legal validity as paper originals when their authenticity, integrity, and accessibility are guaranteed.
For business expenses, the Servicio de Impuestos Internos (SII) confirmed in Oficio N° 2917 (2019) and Oficio N° 1645 (13 August 2020) that digital images of receipts and other payment documents are valid to support deductible expenses, provided that:
- The images are legible and true to the originals;
- They match expenses properly recorded in accounting;
- The company keeps them in a secure, accessible digital archive.
The SII also allows companies to use electronic expense-reporting systems, where employees upload photographs or scans of receipts, as long as these meet the above conditions.
All electronic tax documents (DTEs), such as e-invoices and receipts, must be kept for at least six years, following SII record retention requirements.
Last changed 2026-03-06