Guía de Despacho Chile:
Electronic Transport Compliance Guide

As one of Chile’s Documentos Tributarios Electrónicos (DTE), the Guía de Despacho is the mandatory electronic document used to support the transport of goods within the country. Unlike a standard invoice, its main purpose is to justify the physical movement of merchandise before the final sale is billed. Under Chile’s electronic tax control model, this XML document must be issued, digitally signed, and authorised by the Servicio de Impuestos Internos (SII) before transport begins, allowing the authority to validate the movement of goods in advance. The SII explains this obligation in its official Guías de Despacho en formato electrónico guidance.

How to comply with Chile’s electronic transport document rules

Key Implementation Dates

These milestones show when the Guía de Despacho Electrónica became mandatory in Chile and how it fits into the country’s wider electronic tax control framework.

17/01/2020

From 17 January 2020, the issuance of the Guía de Despacho Electrónica became mandatory for taxpayers covered by the electronic model, following the changes introduced through Law 21.131 and the relevant SII resolutions. This marked the practical transition away from paper-based dispatch guides, except in cases where the SII grants a specific exception.

Guía de Despacho Chile Overview

Implementation

Mandatory for the transport of goods in the cases covered by Chile’s electronic model. It operates under a clearance model, meaning the document must be validated by the SII before the movement of goods begins

Tax Authority

Servicio de Impuestos Internos (SII)

Format

XML (DTE Type 52)

Digital Signature

Required to guarantee the authenticity of the issuer and the integrity of the transport document

Archiving

6 years. XML files must be retained to prove the legality of the transport during inspections or audits

Other Chilean regulations

DTE (B2B E-Invoicing), Boleta Electrónica (B2C), RCV (VAT Reporting), VAT on Digital Services (Cross-border)

Is your SAP system ready for Chile’s mandatory Guía de Despacho and real-time logistics validation?

Frequently asked questions

What is the specific purpose of the Guía de Despacho in Chile?

The Guía de Despacho serves both tax control and commercial purposes. From a fiscal perspective, it shows the SII and inspection authorities that the goods in transit have a legitimate origin. Commercially, it supports proof of delivery and helps connect logistics activity with the later billing process.

When exactly must the Guía de Despacho be issued?

It must be issued before transport begins. The XML has to be generated, digitally signed, and authorised by the SII before the vehicle leaves the warehouse or facility. This is one of the key features of Chile’s clearance model for transport documents.

What is the difference between "Guía de Despacho" and "Factura de Venta"?

The difference lies in their primary function. The Guía de Despacho (Type 52) supports the physical movement of goods and is mainly linked to logistics control. The Factura (Type 33) supports the transfer of ownership and the tax treatment of the sale. While both are DTEs, many businesses use the Guía first to support dispatch and issue the invoice later according to their billing process.

Can I invoice the goods immediately instead of using a Guía?

Yes. In some cases, companies use the invoice itself to support the transport of goods. However, this is often less flexible operationally because invoicing and logistics are tied together from the start. Many B2B businesses prefer to use Guías de Despacho for the transport stage and invoice later according to their commercial cycle.

Can a foreign company issue a Guía de Despacho?

Generally, no. The Guía de Despacho Electrónica is a domestic DTE that normally requires the issuer to have a Chilean tax registration, including a Rol Único Tributario (RUT), and to have completed the official Inicio de Actividades process with the SII. A foreign company without a local establishment will usually need to rely on international transport documentation, such as a Waybill or Bill of Lading, or operate through a local party for the domestic leg.

Can the generation of Guías be integrated with SAP or Logistics ERPs?

Yes. For industrial, retail, and distribution businesses, Guía de Despacho generation can be integrated into SAP or other logistics ERP flows. This allows dispatch data to be converted into the required XML, signed, and transmitted to the SII in a more automated way, helping reduce paperwork and keep transport operations aligned with the compliance process.

Ensuring compliant logistics operations in Chile

Since the implementation of the mandatory Guía de Despacho Electrónica in Chile, businesses must issue this electronic document to support the delivery of products, ensuring that all logistics movements are pre-authorized by the SII. This means that ERP systems must be capable of generating, validating, and transmitting compliant dispatch data, while managing digital folios and receiving the mandatory electronic tax stamp (Timbre Electrónico) in a fully automated and secure way.

At Code10, we help companies with an efficient and reliable eCompliance solutions, either through SAP Document and Reporting Compliance (DRC) or with our central cockpit, the eCompliance Hub. By enhancing SAP’s logistics and compliance capabilities, we ensure structured document handling, real-time folio control, and secure submission to the SII—allowing companies to operate efficiently while meeting all regulatory obligations.

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Guía de Despacho Chile:Electronic Transport Compliance Guide

How to comply with Chile’s electronic transport document rules​