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"
- Chile Imposes New Tax Compliance Checks for Digital Platforms and Payment Providers Starting March 2026
- Guidelines Issued for Implementing Special VAT Regime on Open Fair Sales
- Chile Clarifies VAT and Tax Rules for Software Licenses from Nonresident Providers
- SII Files Lawsuit for $400 Million VAT Fraud Using Fake Invoices Against Calama Rental Company
- Chile Sets New Rules for Invoices and E-Transport Documents for Movable Goods Transfers














