- Chile’s tax authority (SII) is launching a simplified registry for small-scale subsistence workers (artisans, fishermen, street vendors, etc.) starting 1 January 2026.
- Registered individuals will receive full exemptions from VAT and income taxes, and will not need to issue receipts, keep accounting records, or file tax returns.
- Eligibility requires selling only to final consumers and earning less than 5 Monthly Tax Units (UTM) per month on average over the previous six months.
- Registration is primarily online, with a transition period until 30 June 2026 for existing operators to join without penalties.
- The new certificate replaces traditional business registration and enables access to electronic payment systems; enforcement by government and payment providers starts 1 July 2026.
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.
Latest Posts in "Chile"
- Chile Clarifies VAT and Income Tax Rules for Non-Resident Service Providers in Recent Ruling
- Chile Introduces Simplified Fixed-Rate VAT Regime for Small Businesses Starting January 2026
- Chile Sets 2026 Luxury Tax Rates for High-Value Cars, Yachts, Aircraft, and Helicopters
- Chile Updates Large Taxpayer List and Criteria Effective January 2026
- Chilean SII Clarifies VAT and Tax Rules for Foreign Service Providers After 2025 Ruling
