- The document discusses the exemption of VAT on low-value imports as per Article 12 of Decree Law 825 of 1974.
- It references various legal articles and decrees related to tax and customs regulations in Chile.
- The document outlines the conditions under which VAT is applicable to sales and services.
- It specifies that goods located abroad but destined for Chile are considered within national territory for VAT purposes if their value does not exceed USD 500.
- The document mentions the requirement for non-resident taxpayers to comply with VAT obligations when providing services or selling to residents in Chile.
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.
Latest Posts in "Chile"
- Chile Introduces New VAT Rules for Cross-Border E-commerce Low-Value Goods
- New E-Invoicing and Payment Rules for Digital Content Creators Announced by Tax Administration
- Chile Records First Companies Under New E-Commerce VAT Rules
- Chile to Enforce New VAT Rules for Platforms on Low-Value Consignments from October 2025
- Chile Prepares to Launch New VAT Regime for Digital Platforms