Chile’s Clearance-Based E-Invoicing Model in the Era of VAT in the Digital Age

Q: What does this research mean for the field?

Chile's e-invoicing system has evolved from a simple VAT control mechanism into a comprehensive digital infrastructure that supports automated compliance and financing operations, offering valuable lessons for the European Union's implementation of VAT in the Digital Age. Novelty: ClaimNovelty.SYNTHESIS. Consensus alignment: ConsensusAlignment.NEUTRAL.

Antonio Fernando Dourthé Orrego

doi:10.59403/amakhs

September 8, 2026International VAT Monitor

Chile’s Clearance-Based E-Invoicing Model in the Era of VAT in the Digital Age

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Key Points

To examine the transition of Chile's clearance-based e-invoicing system into a digital compliance infrastructure and assess its relevance for European Union digital VAT initiatives.
Analyzed the technological and regulatory evolution of Chile's electronic invoicing system as a tax control mechanism.
Assessed administrative mechanisms for automated compliance, commercial regulatory oversight, and impact on financing transactions.
Evaluated systemic cross-border limitations to derive policy considerations for the European Union's VAT in the Digital Age framework.
Demonstrated that the clearance model successfully expanded beyond core VAT enforcement into a comprehensive platform for automated oversight and commercial financing support.
Identified significant cross-border friction and technological harmonization challenges when attempting to scale clearance mechanisms internationally.

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Implication

Policy analysis demonstrates the evolution of clearance e-invoicing in Chile's tax infrastructure, highlighting key operational insights for European Union digital tax reform.

Abstract

The author in this article examines the evolution of Chile’s e-invoicing system from a VAT control mechanism into a broader digital infrastructure supporting automated compliance and regulatory oversight, as well as the impact that this system had on certain financing operations. He also considers its cross-border limitations and the lessons that the Chilean experience may offer for the implementation of VAT in the Digital Age in the European Union.

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Antonio Fernando Dourthé Orrego (2026) studied this question.

synapsesocial.com/papers/6aa27b2658559d80afc7427a https://doi.org/10.59403/amakhs

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Chile’s Clearance-Based E-Invoicing Model in the Era of VAT in the Digital Age

Key Points

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Implication

Abstract

Discussion

Cite This Study

Chile’s Clearance-Based E-Invoicing Model in the Era of VAT in the Digital Age

Key Points

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Implication

Abstract

Discussion

Cite This Study

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