VAT aspects of Chilean Tax Reform:
- VAT tax on digital services (19%) provided by non-residents (see also Global overview of developments on VAT liability on supply of Digital Services)
- VAT on Services Rendered from Abroad
- Fixed asset VAT refund
- Extends the VAT exemption applicable to the import of fixed assets
Source Deloitte
Latest Posts in "Chile"
- Application of Article 23(5) VAT Law to Agricultural Sector VAT Refund Requests in Chile
- Chile Clarifies VAT Liability for Digital Platforms in Domestic Transactions: Platform Operators Not Accountable
- Chile Uncovers Major VAT Fraud by Shell Companies Using Data-Driven Audits and Digital Forensics
- Chile Grants Automatic VAT Penalty Waiver After Technical Issues Delay Tax Filings
- Chile Clarifies VAT Responsibility of Digital Intermediation Platforms for Domestic Transactions
