Chile’s Tax Administration (Servicio de Impuestos Internos, SII) has issued Resolution Ex. SII 101-2024 (published on 24 October 2024), outlining guidelines for digital platform companies not based in Chile regarding the appointment of a Chilean representative. Under Chilean laws, foreign digital platform companies must designate a representative residing in Chile and report their details to the SII via email within two months of the Resolution’s publication in the Official Gazette.
Source: regfollower.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.
Latest Posts in "Chile"
- Chile Requires Domestic Digital Platforms to Charge and Report VAT on Low-Value Goods Sales
- Chile Clarifies VAT Offset Rules: Service VAT Can’t Offset Withheld Goods VAT
- Chile Clarifies VAT Rules for Foreign Software Licenses and Taxpayer Obligations
- Chile Updates VAT Rules for Remote Sellers and Digital Platforms
- Chile Imposes VAT on E-Services and Low-Value Imports Up to USD500 from October 2025
