DTE types

A DTE (Documento Tributario Electrónico, “electronic tax document”) is a Chilean tax document defined and validated by the SII. Every DTE has a numeric type and a folio — a sequential number authorized by the SII through a CAF (Código de Autorización de Folios, “Folio Authorization Code”) file.

The exact format of each document type — the XML structure and required fields — is defined by the SII in the technical document Formato de Documentos Tributarios Electrónicos (in Spanish). More context in Electronic invoicing in Chile (certificate, CAF, certification, environments).

The 12 document types

Use the numeric code in tipo_dte, or the named constants from DteTypes in the SDK:

Code	DteTypes.	Name (Spanish)	What it is
33	Invoice	Factura Electrónica	Standard B2B invoice, subject to VAT
34	ExemptInvoice	Factura No Afecta o Exenta Electrónica	Invoice for VAT-exempt sales
39	Receipt	Boleta Electrónica	Consumer receipt (B2C), VAT included
41	ExemptReceipt	Boleta No Afecta o Exenta Electrónica	Consumer receipt for VAT-exempt sales
43	SettlementInvoice	Liquidación Factura Electrónica	Settlement issued by a consignee/agent to the principal
46	PurchaseInvoice	Factura de Compra Electrónica	Invoice issued by the buyer (e.g. when the seller can’t issue one)
52	DispatchGuide	Guía de Despacho Electrónica	Guide for goods in transit
56	DebitNote	Nota de Débito Electrónica	Increases the amount of a prior document
61	CreditNote	Nota de Crédito Electrónica	Voids or corrects a prior document
110	ExportInvoice	Factura de Exportación Electrónica	Export invoice (foreign currency, customs data)
111	ExportDebitNote	Nota de Débito de Exportación Electrónica	Debit note on an export document
112	ExportCreditNote	Nota de Crédito de Exportación Electrónica	Credit note on an export document

import Simplo, { DteTypes } from '@simplohq/sdk';

const simplo = new Simplo();
await simplo.dtes.emit({ tipo_dte: DteTypes.Receipt /* 39 */, /* ... */ });

Requirements by type

• Boletas (39, 41) require ind_servicio — use 3 (sales and services boleta); omitting it answers 400. On boletas, precio is gross (VAT included). Compliance is on you: SII Res. Ex. 44/2025 requires identifying the payer on boletas above ~135 UF — today the API does not validate that threshold and has no fields to identify a boleta payer, so complying with that resolution is the emitter’s responsibility (use a factura, or enforce the threshold in your layer).

• Credit/debit notes (56, 61) and their export variants (111, 112) require referencias pointing to the document being corrected, with codigo_ref: 1 voids it, 2 corrects text, 3 corrects amounts.

  await simplo.dtes.emit({
    tipo_dte: 61,
    receptor,
    detalle: [{ nombre: 'Devolución', cantidad: 1, precio: 50000 }],
    referencias: [
      {
        tipo_doc_ref: 33,
        folio_ref: 1042,
        fecha_ref: '2026-08-01',
        codigo_ref: 1, // voids it
        razon_ref: 'Anula factura por devolución',
      },
    ],
  });

• Dispatch guides (52) require ind_traslado (why the goods are moving) and accept tipo_despacho (who’s dispatching).

• Purchase invoices (46) typically carry impuestos_retenciones (e.g. { tipo_imp: 15, tasa_imp: 19 } for fully withheld VAT).

• Settlement invoices (43) require tipo_doc_liq on every detalle line and accept comisiones (netted out of the total).

• Export documents (110–112) require export_data — with tpo_moneda (SII customs table names, e.g. "DOLAR USA") and tpo_cambio always included.

• Exempt lines in mixed documents are marked with ind_exe: 1.

For types 43, 46, 110, 111 and 112 there are complete, measured payloads (actually emitted and accepted in the sandbox) in Payloads: settlement, purchase and export.

Related

• States — the lifecycle of a DTE
• Emission — the emission endpoint and idempotency
• Folios and CAF — where folios come from
• Electronic invoicing in Chile — what a DTE is, the certificate, CAF and environments, with SII sources