The Internal Revenue Service (IRS) of Chile published a document Letter No. 2511 containing the clarifications on VAT exemption for export services. Accordingly to those rules, a Chilean consultancy company offering administrative business management services to a foreign company is exempt from VAT as stated in the list of export services by virtue of Article 12, letter E, No. 16, of the Law on Sales and Services Tax (LIVS) maintained by the National Customs Service (Servicio Nacional de Aduana).
Source: globalvatcompliance.com
