- Modified VAT and other taxes applicable to non-Chilean holding companies
- a 19% VAT on digital services that went into effect June 1, 2020
- a new simplified VAT registration process for non-Chilean entities providing digital services
- a 19% VAT on services used in Chile that are not subject to or exempt from withholding tax
- COVID-19: Allowing deferral of VAT payments for three months, with deferred payment payable in 12 interest-free installments
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