Summary
- Ruling No. 1538-2026 of 22 June 2026 interprets the VAT treatment of invoice intermediation under the Fintech Law (invoices = financial instruments).
- Own-account trading: the margin between purchase and sale price is business profit, not remuneration for a service; the assignment of credit rights is not a taxable sale → outside VAT scope.
- Third-party intermediation: commissions and accessory/complementary services are a taxable service subject to VAT under Arts. 2(1) and 2(2) of the VAT Law.
Sources
Latest Posts in "Chile"
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