- Chile’s Tax Authority has issued new rules (Resolution No. 168) requiring digital platform operators and payment providers to verify and report users’ tax compliance.
- Verification must occur at the start of the service relationship and every six months thereafter.
- Users are considered non-compliant if they miss key tax filings, are involved in tax crime proceedings, or ignore SII notifications about outstanding documentation.
- Service providers will be liable for part of the VAT on transactions if they continue serving non-compliant users.
- The new obligations take effect on March 2, 2026.
Source: docnova.ai
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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