invopop · Ignacio-Garro · Jul 17, 2026
diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -8,6 +8,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 
 ### Added
 
+- `regimes/cl`: new tax regime for Chile (CL), including RUT tax identity validation (modulo 11 check digit) and the single-rate IVA category.
 - `org`: new `Attribute` model with `Item.Attributes` for named item features such as color or size (EN 16931 BG-32). Attributes replace the previous practice of mapping `Item.Meta` into output formats — meta is internal-only data. Each attribute is identified by a `key` or `type` and holds exactly one of a `text`, `code`, `amount` (with optional `unit`), or `date` value. Standard keys cover physical properties of the item, dates, nutritional declarations, and CO2e emissions. Item attribute keys must be unique.
 - `org`: `kj` (kilojoule) and `kcal` (kilocalorie) units.
 

diff --git a/data/regimes/cl.json b/data/regimes/cl.json
@@ -0,0 +1,141 @@
+{
+  "$schema": "https://gobl.org/draft-0/tax/regime-def",
+  "name": {
+    "en": "Chile",
+    "es": "Chile"
+  },
+  "description": {
+    "en": "Chile's tax system is administered by the Servicio de Impuestos\nInternos (SII). Businesses and individuals are identified by their\nRUT (Rol Único Tributario), a numeric code followed by a single\ncheck digit (0-9 or K) calculated with a modulo 11 algorithm.\n\nVAT (Impuesto al Valor Agregado, IVA) is a single, flat-rate tax\napplied uniformly to sales and services, with no reduced or\nintermediate rates.\n\nChile's electronic invoicing system (Documentos Tributarios\nElectrónicos, DTE) requires invoices to be digitally signed and\nsent to the SII for clearance before being delivered to the\ncustomer. That clearance flow — including certificate\nmanagement, CAF folio ranges, and the SII's SOAP/XML web\nservices — is a separate integration concern from the core tax\nrules modelled here, and is intentionally out of scope for this\nregime. It would be a natural candidate for a future GOBL addon\n(similar to how es/tbai or es/verifactu extend the Spanish\nregime), not part of the base regime itself.\n\nBoth credit notes and debit notes are supported for invoice\ncorrections, mirroring the SII's Nota de Crédito Electrónica and\nNota de Débito Electrónica document types."
+  },
+  "sources": [
+    {
+      "title": {
+        "en": "SII - What is the VAT rate?",
+        "es": "SII - ¿Cuál es la tasa del Impuesto al Valor Agregado (IVA)?"
+      },
+      "url": "https://www.sii.cl/preguntas_frecuentes/impuestos_mensuales/001_130_0572.htm"
+    }
+  ],
+  "time_zone": "America/Santiago",
+  "country": "CL",
+  "currency": "CLP",
+  "tax_scheme": "VAT",
+  "scenarios": [
+    {
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "tags": [
+            "reverse-charge"
+          ],
+          "cat": [
+            "VAT"
+          ],
+          "note": {
+            "cat": "VAT",
+            "key": "reverse-charge",
+            "text": "Reverse charge: Customer to account for VAT to the relevant tax authority."
+          }
+        }
+      ]
+    }
+  ],
+  "corrections": [
+    {
+      "schema": "bill/invoice",
+      "types": [
+        "credit-note",
+        "debit-note"
+      ]
+    }
+  ],
+  "categories": [
+    {
+      "code": "VAT",
+      "name": {
+        "en": "VAT",
+        "es": "IVA"
+      },
+      "title": {
+        "en": "Value Added Tax",
+        "es": "Impuesto al Valor Agregado"
+      },
+      "keys": [
+        {
+          "key": "standard",
+          "name": {
+            "en": "Standard"
+          }
+        },
+        {
+          "key": "zero",
+          "name": {
+            "en": "Zero"
+          }
+        },
+        {
+          "key": "reverse-charge",
+          "name": {
+            "en": "Reverse charge"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "exempt",
+          "name": {
+            "en": "Exempt"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "export",
+          "name": {
+            "en": "Export"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "intra-community",
+          "name": {
+            "en": "Intra-community"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "outside-scope",
+          "name": {
+            "en": "Outside scope"
+          },
+          "no_percent": true
+        }
+      ],
+      "rates": [
+        {
+          "rate": "general",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "en": "General Rate",
+            "es": "Tasa General"
+          },
+          "values": [
+            {
+              "since": "2003-10-01",
+              "percent": "19.0%"
+            }
+          ]
+        }
+      ],
+      "sources": [
+        {
+          "title": {
+            "en": "SII - What is the VAT rate?",
+            "es": "SII - ¿Cuál es la tasa del Impuesto al Valor Agregado (IVA)?"
+          },
+          "url": "https://www.sii.cl/preguntas_frecuentes/impuestos_mensuales/001_130_0572.htm"
+        }
+      ]
+    }
+  ]
+}
diff --git a/examples/cl/credit-note-cl.yaml b/examples/cl/credit-note-cl.yaml
@@ -0,0 +1,51 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "5c1f0a2e-1d4b-4a9e-8f3c-2b6d7e8a9c01"
+type: "credit-note"
+currency: "CLP"
+series: "SAMPLE"
+code: "002"
+issue_date: "2026-03-15"
+
+preceding:
+  - series: "SAMPLE"
+    code: "001"
+    issue_date: "2026-03-01"
+
+supplier:
+  tax_id:
+    country: "CL"
+    code: "760864285"
+  name: "Comercial Andina Limitada"
+  emails:
+    - addr: "facturacion@andina.example.cl"
+  addresses:
+    - num: "1234"
+      street: "Avenida Providencia"
+      locality: "Providencia"
+      region: "Región Metropolitana"
+      code: "7500000"
+      country: "CL"
+
+customer:
+  tax_id:
+    country: "CL"
+    code: "187654327"
+  name: "Distribuidora del Sur SpA"
+  emails:
+    - addr: "compras@delsur.example.cl"
+  addresses:
+    - num: "88"
+      street: "Calle Los Alerces"
+      locality: "Concepción"
+      region: "Biobío"
+      code: "4030000"
+      country: "CL"
+
+lines:
+  - quantity: 3
+    item:
+      name: "Licencia anual de software"
+      price: "120000"
+    taxes:
+      - cat: VAT
+        rate: "standard"
diff --git a/examples/cl/debit-note-cl.yaml b/examples/cl/debit-note-cl.yaml
@@ -0,0 +1,51 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "6d2a1b3f-2e5c-4b0f-9a4d-3c7e8f9b0d12"
+type: "debit-note"
+currency: "CLP"
+series: "SAMPLE"
+code: "003"
+issue_date: "2026-03-20"
+
+preceding:
+  - series: "SAMPLE"
+    code: "001"
+    issue_date: "2026-03-01"
+
+supplier:
+  tax_id:
+    country: "CL"
+    code: "760864285"
+  name: "Comercial Andina Limitada"
+  emails:
+    - addr: "facturacion@andina.example.cl"
+  addresses:
+    - num: "1234"
+      street: "Avenida Providencia"
+      locality: "Providencia"
+      region: "Región Metropolitana"
+      code: "7500000"
+      country: "CL"
+
+customer:
+  tax_id:
+    country: "CL"
+    code: "187654327"
+  name: "Distribuidora del Sur SpA"
+  emails:
+    - addr: "compras@delsur.example.cl"
+  addresses:
+    - num: "88"
+      street: "Calle Los Alerces"
+      locality: "Concepción"
+      region: "Biobío"
+      code: "4030000"
+      country: "CL"
+
+lines:
+  - quantity: 5
+    item:
+      name: "Recargo por interés de mora"
+      price: "8000"
+    taxes:
+      - cat: VAT
+        rate: "standard"
diff --git a/examples/cl/invoice-cl-cl.yaml b/examples/cl/invoice-cl-cl.yaml
@@ -0,0 +1,53 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "3aea7b56-59d8-4beb-90bd-f8f280d852c1"
+currency: "CLP"
+series: "SAMPLE"
+code: "001"
+issue_date: "2026-03-01"
+
+supplier:
+  tax_id:
+    country: "CL"
+    code: "760864285"
+  name: "Comercial Andina Limitada"
+  emails:
+    - addr: "facturacion@andina.example.cl"
+  addresses:
+    - num: "1234"
+      street: "Avenida Providencia"
+      locality: "Providencia"
+      region: "Región Metropolitana"
+      code: "7500000"
+      country: "CL"
+
+customer:
+  tax_id:
+    country: "CL"
+    code: "187654327"
+  name: "Distribuidora del Sur SpA"
+  emails:
+    - addr: "compras@delsur.example.cl"
+  addresses:
+    - num: "88"
+      street: "Calle Los Alerces"
+      locality: "Concepción"
+      region: "Biobío"
+      code: "4030000"
+      country: "CL"
+
+lines:
+  - quantity: 15
+    item:
+      name: "Consultoría en logística"
+      price: "45000"
+      unit: "h"
+    taxes:
+      - cat: VAT
+        rate: "standard"
+  - quantity: 3
+    item:
+      name: "Licencia anual de software"
+      price: "120000"
+    taxes:
+      - cat: VAT
+        rate: "standard"