# Registro de Compras y Ventas (/en/docs/impuestos)

Everything in this chapter runs on a certificate-authenticated session against the data area of the
SII itself, Chile's tax authority.

> **There is no clave tributaria in Facturia**
>
> We don't ask for the clave tributaria — the taxpayer's password for the SII portal — we don't store
> it, and we don't need it. The empresa's digital certificate is the credential for everything: signing
> DTEs (*documentos tributarios electrónicos*, Chile's electronic tax documents), minting SII tokens,
> reading the RCV (the *registro de compras y ventas*, the purchase-and-sales register the SII keeps
> for you) and filing acknowledgements.

## Reading the RCV [#reading-the-rcv]

```bash
curl -G https://api.facturia.cl/v1/tax/purchases \
  -H "Authorization: Bearer $FACTURIA_KEY" -H "Facturia-Empresa: $EMPRESA" \
  -d period=2026-07 -d estado_contable=REGISTRO -d limit=100
```

```json
{
  "object": "list",
  "url": "/v1/tax/purchases",
  "data": [
    {
      "id": "rcv_01K2RB7Q2M4X",
      "object": "rcv_entry",
      "direction": "purchase",
      "period": "2026-07",
      "tipo_dte": 33,
      "folio": 8812,
      "counterparty": { "rut": "96790240-3", "legal_name": "Proveedor Austral SpA" },
      "issue_date": "2026-07-12",
      "receipt_date": "2026-07-12",
      "amounts": { "net": 450000, "exempt": 0, "iva": 85500, "iva_no_recuperable": 0, "other_taxes": 0, "total": 535500 },
      "estado_contable": "REGISTRO",
      "characterization": { "tipo_compra": "del_giro", "iva_uso_comun": false, "iva_no_recuperable_code": null },
      "received_document_id": "rdoc_01K2R9M3D8V5QW7N",
      "synced_at": "2026-08-14T06:12:03Z"
    }
  ],
  "has_more": true,
  "next_cursor": "cur_01K2RB7Q2M4X",
  "sync": { "last_synced_at": "2026-08-14T06:12:03Z", "status": "fresh", "period_closed": false }
}
```

`GET /v1/tax/sales` is symmetric.

Filters: `period`, `tipo_dte`, `counterparty_rut`, `folio`, `estado_contable` (`REGISTRO`,
`PENDIENTE`, `NO_INCLUIR`, `RECLAMADO`) and `issue_date[gte|lte]`.

> **Always look at the `sync` block**
>
> `sync.last_synced_at` and `sync.status` tell you how old the numbers you are reading are. A
> `status: degraded` means the sync with the SII is having trouble — see below.

## The aggregate [#the-aggregate]

```bash
curl -G https://api.facturia.cl/v1/tax/summary \
  -H "Authorization: Bearer $FACTURIA_KEY" -H "Facturia-Empresa: $EMPRESA" -d period=2026-07
```

This is the view the F29 — Chile's monthly IVA return — is computed from.

## Forcing a sync [#forcing-a-sync]

It normally runs on its own, on the empresa's `rcv_sync_frequency`.

```bash
curl -X POST https://api.facturia.cl/v1/tax/sync \
  -H "Authorization: Bearer $FACTURIA_KEY" -H "Facturia-Empresa: $EMPRESA" \
  -H "Content-Type: application/json" -d '{"period":"2026-07"}'
```

Returns `202` with a `job`. The `tax.rcv.synced` event carries the counts and a `changed` flag.

## The honest note about this surface [#the-honest-note-about-this-surface]

> **Trap — The RCV is not a published, versioned web service**
>
> The read and write path for the RCV is the backend of the SII's own portal. We pin it, we cover it
> with contract tests, and it is the same API every Chilean provider consumes — but if the SII changes
> it, `sync.status` turns `degraded` and we tell you so, right there on the empresa, instead of quietly
> serving you stale numbers.
>
> Design for that: if your period close depends on the RCV, check `sync.status` before you believe the
> figures.

- [Characterization](/en/docs/impuestos/caracterizacion): The write that decides whether the IVA on a purchase is recoverable.

- [F29](/en/docs/impuestos/f29): The proposal, code 048, and the guardrails before anything is filed.

- [Tipo 46](/en/docs/impuestos/tipo-46): Foreign digital services: expenses, suggestions and connectors.