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

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.