- Chilean Internal Revenue Service issued Resolution No. 93 on VAT for nonresident sellers and digital platform operators.
- Nonresident sellers and specified digital platform operators must register in the simplified VAT regime.
- Specified taxpayers must charge a 19 percent VAT rate, with some exceptions.
- Procedures for e-filing and paying VAT online are outlined.
- Taxpayers in the simplified VAT regime are not entitled to tax credits and are exempt from issuing tax documents.
- Resolution effective from October 25.
Source: news.bloombergtax.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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