Chile Updates Resolutions on VAT Registration and Payment Requirements Under Simplified Regime for Non-Resident Service Providers

• The Chilean tax authority (SII) issued Resolution No. 105 and Resolution No. 107 to update VAT registration and payment requirements for non-resident providers of remote services, expanding VAT to all services (unless exempt) starting November 2024.
• Resolution No. 105 requires non-resident providers to register via the Digital VAT Portal, choose a monthly or quarterly tax period, and select a payment currency (U.S. dollars or Chilean pesos), with the Digital VAT form (F129) due by the 20th of the following month.
• Resolution No. 107 outlines instructions for completing form F129, including tax base determination and VAT adjustments; Resolution No. 105 is effective November 1, 2024, and Resolution No. 107 is effective December 1, 2024.

Source Orbitax

 

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