- 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
Latest Posts in "Chile"
- Chile Clarifies VAT on US Software Purchases, Export Exemption for Sublicensing to Central America
- Chile Updates VAT Reporting Rules for Intermediaries, Adds New Codes to Form 29
- Chile Implements New VAT Withholding Regime for Non-Resident Remote Sellers and Digital Platforms
- Application of Article 23(5) VAT Law to Agricultural Sector VAT Refund Requests in Chile
- Chile Clarifies VAT Liability for Digital Platforms in Domestic Transactions: Platform Operators Not Accountable
