Libros contables eAuditing
| Proprietary format | Reference |
|---|---|
| LCE_Balance - Balance Sheet | Version 10 |
| LCE_Diario - Journal Book | Version 10 |
| LCE_Diario - Journal Summary | Version 10 |
| LCE_Diccionario - Accounts Dictionary | Version 10 |
| LCE_EnvioLibros - Books Submission | Version 10 |
| LCE_EnvioOblig - Mandatory Submission | Version 10 |
| LCE_Mayor - Closing Voucher | Version 10 |
| LCE_Mayor - Statement of Account Book | Version 10 |
| LCE_MayorRes - Statement of Account Summary | Version 10 |
Taxpayers who keep records in a digital environment and print their journal entry and statement of account books on letterhead provided by Servicios de Impuestos Internos (SII) are authorized not to print the entries and books. Instead, they can generate the books and entries for tax purposes in an electronic format established by SII. To do this, the taxpayer must use software to generate these electronic files and maintain the accounting books, including the Journal and Statement of Account, in a complete digital format with the necessary support to ensure their safety.
LSP supports these Chilean electronic bookkeeping components:
Accounts Dictionary
The dictionary contains the correspondence between the financial accounts maintained by the taxpayer and the SII accounts. The dictionary should be sent each year even if there is no changes in the SII chart of accounts.
Journal Summary
In the Journal Summary, the vouchers sum and movements should be chronologically recorded for each day wherein accounting records are made.
Balance Sheet
This list shows the components included in a balance sheet:
- Books Submission
A Book Submission consists of general submission information and the books themselves. If the books do not apply to a closed period, you must send the dictionary, which is used in translating company accounts to the SII codes, and Cocertif or CAL, as appropriate.
- Journal Book
The Journal Book contains the Journal Summary and detailed information per Voucher level. Its registration must be chronological.
- Statement of Account Book
The Statement of Account contains the summary of Statement of Account and detailed information on the account level.
The order of the accounts must be equal to the summary. The accounts to be reported are those with balance, movements, or both.
Once the taxpayer has applied for electronic auditing, taxpayers can download a test CAL file to be used in their testing. The tests are detailed in the Sii website under .
Once the tests have been carried out satisfactorily, the taxpayer must request a type 1 CAL file by completing a document called End of test declaration (Declaración de término de pruebas) and submitting it to Sii through email.
The legal representative of the company must make a request as issuer of electronic accounting books indicating the first year of operation. This is done by logging into My Sii (Mi Sii).
Once these steps are completed, the taxpayer can now submit electronic reports.