- Chile allows non-resident taxpayers to register with the SII under a simplified VAT regime and pay Chilean VAT without forming a local company.
- The regime, introduced by Law No. 21,210, originally covered foreign B2C digital services such as intermediation, digital content, software/platform access, and advertising.
- Law No. 21,713 expanded the scope from “digital services” to include “remote services.”
- Non-resident providers of services to individuals in Chile may qualify for the simplified regime if statutory requirements are met.
- Under the simplified regime, taxpayers avoid full accounting, monthly tax returns, annual income tax returns, transfer pricing compliance, and related filings, but must file monthly/quarterly returns and B2C sales statements.
Source: auxadi.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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