Add Cl regime

[pacots]

Summary

Adds the initial Chile (CL) tax regime.

This PR focuses on core GOBL regime support for Chile: country metadata, IVA/VAT, RUT tax identity normalization and validation, invoice correction types, generated data, and a minimal example invoice.

Chile-specific SII/DTE behavior is deliberately left out of scope and would be better handled in a future addon.

What's included

• regimes/cl: initial Chile regime package.
• Chile regime registration via regimes/regimes.go.
• Chile regime metadata:
  • CL country code
  • CLP currency
  • America/Santiago timezone
  • VAT as the tax scheme
• IVA (VAT) tax category:
  • 19% general rate
  • effective from 2003-10-01
  • sourced from Decreto Ley 825, Article 14, including the Ley 19.888 effective-date note
• Chilean RUT tax identity support:
  • normalization removes separators and optional CL prefix
  • lowercase k is normalized to K
  • validation checks length, numeric body, valid check digit character, and Chilean modulo-11 checksum
• Invoice correction types:
  • credit notes
  • debit notes
• Minimal Chile invoice example under examples/cl/.
• Generated regime, rules, schema, and example output data.
• CHANGELOG entry.

Tests

Adds tests for:

• Chile regime metadata.
• RUT normalization.
• Valid RUTs with numeric, zero, and K check digits.
• Invalid RUT checksum.
• Invalid RUT characters.
• Invalid RUT length.
• Empty optional tax identity code behavior.
• Modulo-11 edge cases through public validation behavior.

Focused checks run locally:

go test ./regimes/cl/... -coverprofile=coverage
go tool cover -func=coverage
golangci-lint run ./regimes/cl/...

go test ./regimes/cl/... reports 94.7% coverage.

Generated data and example outputs were updated with:

go generate .
go test --update ./...

Deliberately deferred to a future SII/DTE addon

These are real Chilean e-invoicing concerns, but they are format/platform-specific and do not belong in this initial regime layer:

• DTE XML generation/parsing
• SII transmission, certification, status checks, or API integration
• CAF, folios, TED, electronic stamps, or PDF417 behavior
• Chile-specific DTE document type mapping
• Additional/specific taxes, retentions, and sector-specific taxes
• Chile-specific invoice-level DTE validation rules
• Chile-specific rounding rules beyond existing GOBL/currency behavior

No Chile-specific scenario mappings are added in this initial PR.

Sources

Official Chilean sources:

• BCN - Decreto Ley 825, Ley sobre Impuesto a las Ventas y Servicios
  https://www.bcn.cl/leychile/navegar?idNorma=6369

• SII - Formato Documentos Tributarios Electronicos
  https://www.sii.cl/factura_electronica/formato_dte.pdf

Pre-Review Checklist

• Opened this PR as a draft
• Read the CONTRIBUTING.md guide.
• Performed a self-review of my code.
• Added thorough tests with at least 90% code coverage.
• Modified or created example GOBL documents to show my changes in use, if appropriate.
• Added links to the source of the changes in tax regimes or addons, either structured or in the comments.
• Run go generate . to ensure that the Schemas and Regime data are up to date.
• Reviewed and fixed all linter warnings.
• Been obsessive with pointer nil checks to avoid panics.
• Updated the CHANGELOG.md with an overview of my changes.
• Marked this PR as ready for review.

And if you are part of the org:

• Requested a review from Copilot and fixed or dismissed (with a reason) all the feedback raised.
• Requested a review from @samlown.

[Copilot]

Pull request overview

Adds initial core GOBL regime support for Chile (CL), including regime registration, IVA/VAT tax category metadata, RUT tax identity normalization/validation, correction types, and a minimal example invoice with regenerated outputs.

Changes:

• Register the new CL regime and add generated schema/rules/regime artifacts.
• Implement Chile RUT normalization + modulo-11 validation rules and tests.
• Add IVA (VAT) 19% category definition and a minimal CL invoice example (source + generated output), plus a CHANGELOG entry.

Reviewed changes

Copilot reviewed 11 out of 12 changed files in this pull request and generated no comments.

Show a summary per file

File	Description
regimes/regimes.go	Registers the new cl regime via blank import.
regimes/cl/cl.go	Defines and registers the Chile regime metadata, normalization, rules, and correction types.
regimes/cl/cl_test.go	Verifies Chile regime definition wiring (country/currency/timezone/tax scheme/corrections).
regimes/cl/tax_categories.go	Adds IVA/VAT category definition (general 19% rate effective 2003-10-01) with sources.
regimes/cl/tax_identity.go	Implements RUT normalization hook + checksum/format validation for Chile tax identity codes.
regimes/cl/tax_identity_test.go	Tests normalization behavior and RUT validity/invalidity cases (including edge cases).
examples/cl/invoice-cl-cl.yaml	Adds a minimal Chile invoice input example using RUTs.
examples/cl/out/invoice-cl-cl.json	Adds the generated output envelope for the CL invoice example.
data/schemas/tax/regime-code.json	Adds CL to the regime code schema enumeration.
data/rules/cl.json	Adds generated rules output for CL tax identity validation.
data/regimes/cl.json	Adds generated regime definition output for CL.
CHANGELOG.md	Documents the addition of the Chile regime in Unreleased.

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[codecov]

Codecov Report

❌ Patch coverage is 95.91837% with 4 lines in your changes missing coverage. Please review.
✅ Project coverage is 94.73%. Comparing base (7a4ad62) to head (d7eccd3).
⚠️ Report is 2 commits behind head on main.

Files with missing lines	Patch %	Lines
regimes/cl/tax_identity.go	92.15%	2 Missing and 2 partials ⚠️

Additional details and impacted files

@@           Coverage Diff           @@
##             main     #891   +/-   ##
=======================================
  Coverage   94.73%   94.73%           
=======================================
  Files         316      318    +2     
  Lines       17198    17296   +98     
=======================================
+ Hits        16292    16386   +94     
- Misses        560      562    +2     
- Partials      346      348    +2     

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[samlown]

Thanks for this! Looks good. I'd suggest refactoring the assertions to provide more detailed fault messages.

[Copilot]

Pull request overview

Copilot reviewed 11 out of 12 changed files in this pull request and generated no new comments.