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Chile Issues Guidance on VAT and Invoicing for Outsourced Services in Ruling No. 1394-2025

  • Chile’s tax administration issued Ruling No. 1394-2025 on VAT for outsourced services
  • The ruling states that outsourced services are subject to VAT
  • Service providers must issue an invoice and charge VAT
  • Expense reimbursements are not subject to VAT and do not require a VAT invoice

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.

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