- The Subdirección de Fiscalización has issued Resolution Ex. SII N° 181, which establishes the “Contribuyentes IVA SD Afectos a Cambio de Sujeto” list effective January 1, 2026, for VAT obligations concerning foreign service providers not registered under the simplified tax regime.
- This resolution mandates that issuers of payment methods must withhold and declare VAT for services provided by contributors without domicile in Chile, as specified in previous resolutions, ensuring compliance with the VAT law.
- The list will be published annually on December 15 and will be valid for the entire calendar year, with potential adjustments for exclusions or additions of contributors throughout the year as necessary.
Source Sii
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