Change of VAT taxpayer in berry sales: Repeal of SII Resolutions N° 55 and N° 58.

• Change of subject of the VAT in berry sales
• Rescinding of resolutions SII N° 55 of 2005 and N° 58 of 2006
• Resolution SII N°11 dated January 17, 2025
• Director’s authority to set norms for tax application and enforcement
• Berries subject to VAT according to LIVS
• Buyer may be subject to VAT as determined by the National Directorate
• Criteria for changing the subject of VAT
• Update of Resolution Ex. N° 55 of 2005
• Definition of terms: Agent Withholder, Berries, Deposit, Maquila

Source: sii.cl

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.

---

---