- This is a guide for businesses with customers in Chile regarding Value Added Tax (VAT) regulations.
- The standard VAT rate in Chile is 19% with some exemptions. There are no reduced VAT rates. There is no registration threshold for domestic or non-established sellers or non-resident suppliers of digital services.
- Both individuals and businesses have a 9-character identifier for their VAT number.
- Digital services provided by non-resident taxpayers to end consumers in Chile are subject to VAT, and marketplace and platform operators are responsible for fulfilling VAT obligations.
- Invoices must contain specific information including financial transaction details. E-invoicing and digital reporting are mandatory in Chile, and the Servicio de Impuestos Internos (SII) is responsible for e-invoicing.
- Full VAT returns must be filed monthly with electronic filing being mandatory. The payment deadline is the same as the filing deadline, and the payment currency is Chilean Pesos.
Source Fonoa
See also VAT Country guides of the European Union Countries
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