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The Sales and Purchase Books (Libro de Ventas y Compras) are monthly reports required by Chile’s SII that summarize all electronic documents issued and received during a period.

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Overview

The BookComponent handles the generation and management of:
  • Sales Book (Libro de Ventas): Summary of all documents issued (invoices, receipts, credit/debit notes)
  • Purchase Book (Libro de Compras): Summary of all documents received from suppliers
These books must be submitted to SII monthly and include tax calculations, document totals, and statistical information.

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Accessing the Book Component

$bookComponent = $app->getPackage('billing')
    ->getComponent('book');
The BookComponent is currently under development. Full functionality will be available in future releases. This guide covers the planned architecture and usage patterns.

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Sales Book (Libro de Ventas)

The sales book summarizes all documents you’ve issued to customers:

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Documents Included

Invoices

  • Factura Afecta (33)
  • Factura Exenta (34)
  • Factura de Exportación (110)

Receipts

  • Boleta Afecta (39)
  • Boleta Exenta (41)

Credit Notes

  • Nota de Crédito (61)
  • Nota de Crédito Exportación (112)

Debit Notes

  • Nota de Débito (56)
  • Nota de Débito Exportación (111)

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Expected Usage Pattern

// Planned API for generating sales book
$salesBookWorker = $bookComponent->getSalesBookWorker();

// Generate sales book for a period
$salesBook = $salesBookWorker->generate(
    company: '12345678-5',
    period: '2025-01',  // Year-Month format
    documents: $issuedDocuments,  // Array of DocumentBag or Document entities
    options: [
        'include_receipts' => true,
        'include_export' => true,
    ]
);

// Export to XML for SII submission
$xmlContent = $salesBook->toXml();
file_put_contents('libro_ventas_202501.xml', $xmlContent);

// Get summary data
$summary = $salesBook->getSummary();
echo "Total Sales: " . $summary['total_sales'];
echo "Total IVA: " . $summary['total_iva'];

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Purchase Book (Libro de Compras)

The purchase book summarizes all documents received from suppliers:

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Expected Usage Pattern

// Planned API for generating purchase book
$purchaseBookWorker = $bookComponent->getPurchaseBookWorker();

// Generate purchase book for a period
$purchaseBook = $purchaseBookWorker->generate(
    company: '12345678-5',
    period: '2025-01',
    documents: $receivedDocuments,  // Supplier invoices
    options: [
        'include_imports' => true,
    ]
);

// Export to XML
$xmlContent = $purchaseBook->toXml();
file_put_contents('libro_compras_202501.xml', $xmlContent);

// Get summary
$summary = $purchaseBook->getSummary();
echo "Total Purchases: " . $summary['total_purchases'];
echo "Recoverable IVA: " . $summary['recoverable_iva'];

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Book Structure

Both sales and purchase books follow a similar structure:
1

Identification (Caratula)

Book header with company information, period, and summary totals.
[
    'RutEmisorLibro' => '12345678-5',
    'RazonSocial' => 'Mi Empresa S.A.',
    'PeriodoTributario' => '2025-01',
    'FchResol' => '2014-01-01',
    'NroResol' => 80,
    'TipoLibro' => 'MENSUAL',
    'TipoEnvio' => 'TOTAL',
    // Summary totals
    'TotalesLibro' => [
        'TotMntNeto' => 10000000,
        'TotMntIVA' => 1900000,
        'TotMntTotal' => 11900000,
    ],
]
2

Document Details (Detalle)

Individual line items for each document in the period.
[
    [
        'TpoDoc' => 33,
        'NroDoc' => 150,
        'TasaImp' => 19,
        'FchDoc' => '2025-01-15',
        'RUTDoc' => '87654321-9',
        'RznSoc' => 'Cliente S.A.',
        'MntNeto' => 420168,
        'MntIVA' => 79832,
        'MntTotal' => 500000,
    ],
    // More documents...
]
3

Summary Sections

Statistical summaries grouped by document type and tax rate.

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Collecting Documents for Books

Organize documents by period for book generation: 
// Example: Collect sales for January 2025
class DocumentCollector
{
    private $documents = [];
    
    public function addDocument(DocumentInterface $document)
    {
        $this->documents[] = $document;
    }
    
    public function getDocumentsByPeriod(string $period): array
    {
        // Filter documents by period (YYYY-MM)
        return array_filter($this->documents, function($doc) use ($period) {
            $docDate = $doc->getFechaEmision();
            return substr($docDate, 0, 7) === $period;
        });
    }
    
    public function getSalesSummary(string $period): array
    {
        $docs = $this->getDocumentsByPeriod($period);
        
        $summary = [
            'total_documents' => count($docs),
            'total_net' => 0,
            'total_iva' => 0,
            'total_amount' => 0,
        ];
        
        foreach ($docs as $doc) {
            $summary['total_net'] += $doc->getMontoNeto();
            $summary['total_iva'] += $doc->getIVA();
            $summary['total_amount'] += $doc->getMontoTotal();
        }
        
        return $summary;
    }
}

// Usage
$collector = new DocumentCollector();

// Add documents as you create them throughout the month
$bag = $documentComponent->bill($data, $caf, $certificate);
$collector->addDocument($bag->getDocument());

// At month end, generate summary
$summary = $collector->getSalesSummary('2025-01');
print_r($summary);

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Monthly Workflow

1

Throughout the Month

Create and store all documents:
// For each sale/purchase
$bag = $documentComponent->bill($data, $caf, $certificate);
$document = $bag->getDocument();

// Store document
$db->saveDocument([
    'folio' => $document->getFolio(),
    'type' => $document->getCodigo(),
    'date' => $document->getFechaEmision(),
    'total' => $document->getMontoTotal(),
    'xml' => $document->getXml(),
    'period' => date('Y-m', strtotime($document->getFechaEmision())),
]);
2

End of Month

Retrieve all documents for the period:
$period = '2025-01';
$documents = $db->getDocumentsByPeriod($period);
3

Generate Books

Create sales and purchase books:
// Sales book from issued documents
$salesDocs = array_filter($documents, fn($d) => $d['direction'] === 'issued');
$salesBook = $salesBookWorker->generate('12345678-5', $period, $salesDocs);

// Purchase book from received documents
$purchaseDocs = array_filter($documents, fn($d) => $d['direction'] === 'received');
$purchaseBook = $purchaseBookWorker->generate('12345678-5', $period, $purchaseDocs);
4

Submit to SII

Send books to SII:
// Send sales book
$salesXml = $salesBook->toXml();
$trackId1 = $siiWorker->sendXmlDocument($request, $salesXml, $company);

// Send purchase book
$purchaseXml = $purchaseBook->toXml();
$trackId2 = $siiWorker->sendXmlDocument($request, $purchaseXml, $company);

// Check status
$status1 = $siiWorker->checkXmlDocumentSentStatus($request, $trackId1, $company);
$status2 = $siiWorker->checkXmlDocumentSentStatus($request, $trackId2, $company);

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Book Validation

Validate books before submission: 
// Expected validation API
$validator = $bookComponent->getBookValidatorWorker();

try {
    // Validate sales book
    $validator->validate($salesBook);
    echo "Sales book is valid\n";
    
    // Validate against expected totals
    $expectedTotal = $db->getSumOfSales($period);
    $bookTotal = $salesBook->getTotalMonto();
    
    if (abs($expectedTotal - $bookTotal) > 0.01) {
        throw new Exception("Book total mismatch: expected {$expectedTotal}, got {$bookTotal}");
    }
    
} catch (Exception $e) {
    echo "Validation error: " . $e->getMessage();
}

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Handling Corrections

If you need to correct a submitted book: 
// Generate replacement book
$salesBook = $salesBookWorker->generate(
    company: '12345678-5',
    period: '2025-01',
    documents: $correctedDocuments,
    options: [
        'tipo_envio' => 'RECTIFICA',  // Correction type
        'folio_notificacion' => 123,  // Previous submission folio
    ]
);

// Submit correction
$xmlContent = $salesBook->toXml();
$trackId = $siiWorker->sendXmlDocument($request, $xmlContent, $company);

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Database Schema Example

Store documents for book generation: 
CREATE TABLE documents (
    id INT PRIMARY KEY AUTO_INCREMENT,
    company_rut VARCHAR(12) NOT NULL,
    direction ENUM('issued', 'received') NOT NULL,
    document_type INT NOT NULL,
    folio INT NOT NULL,
    issue_date DATE NOT NULL,
    period VARCHAR(7) NOT NULL,  -- YYYY-MM format
    recipient_rut VARCHAR(12),
    net_amount DECIMAL(15,2),
    iva_amount DECIMAL(15,2),
    total_amount DECIMAL(15,2),
    xml_content TEXT,
    ted_stamp TEXT,
    created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
    
    INDEX idx_period (company_rut, period, direction),
    INDEX idx_date (issue_date),
    UNIQUE KEY unique_doc (company_rut, document_type, folio)
);

CREATE TABLE book_submissions (
    id INT PRIMARY KEY AUTO_INCREMENT,
    company_rut VARCHAR(12) NOT NULL,
    book_type ENUM('sales', 'purchases') NOT NULL,
    period VARCHAR(7) NOT NULL,
    track_id INT,
    status VARCHAR(50),
    xml_content TEXT,
    submitted_at TIMESTAMP,
    
    UNIQUE KEY unique_submission (company_rut, book_type, period)
);

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Current Implementation Status

The BookComponent is currently a placeholder: 
// BookComponent.php:37-53
class BookComponent extends AbstractComponent implements BookComponentInterface
{
    public function __construct()
    {
        // TODO: Agregar workers para inyección de dependencias.
    }

    public function getWorkers(): array
    {
        return [
            // TODO: Agregar workers.
        ];
    }
}
Full book generation functionality is under development. For now, you’ll need to implement custom book generation logic or use the LibreDTE web platform for book submission.

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Temporary Solutions

While the BookComponent is being developed, consider:
  1. Manual aggregation: Collect document totals in your database and generate books using the SII’s provided tools
  2. Third-party services: Use LibreDTE’s web platform (https://libredte.cl) for book generation
  3. Custom implementation: Build book generation using the document data you’ve stored

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Next Steps

Creating Documents

Learn how to create the documents that will be included in books

SII Integration

Understand how to submit books to SII when ready

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