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Chilean Tax Authority Provides Guidance on Digital Service Platforms’ Invoice Obligations

  • Chilean tax authority provides instructions on obligation of digital service platform companies to issue electronic invoices from third parties
  • Companies must include specific information on the invoices, such as the legend “Service according to Law No. 21,431” and the amount of the worker’s remuneration
  • Invoices must be provided by the fifth day of each month for services provided in the previous month
  • A provisional 17% withholding tax must be applied and reported to the tax authority through Form 1879.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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