- Chile’s SII clarified that a digital platform acting as an intermediary for judicial notification services is taxed only on its 15% commission, not on the full amount collected.
- The remaining 85% paid to court officers is treated as a pass-through payment for their own VAT-exempt services, not platform revenue.
- The platform must issue VAT documents only for its commission, while court officers should invoice clients directly for their share.
- If the platform originally invoiced the full amount, it should issue credit notes to correct the VAT documents.
Source: vatabout.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.
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