- Chile requires non-resident digital service providers to register for VAT and comply with updated rules effective October 25, 2025, with no registration threshold and no input VAT recovery.
- From January 2027, digital platforms may face new VAT obligations under deemed supplier rules, with updated place of supply criteria based on multiple customer location indicators.
- VAT applies to a wide range of digital services, including streaming, e-books, online gaming, SaaS, and digital journal subscriptions supplied by non-residents.
- Providers must determine customer residency using evidence like billing address, SIM card, payment location, or IP address.
- Registration is via a simplified portal, with monthly or quarterly returns, no need for a local representative, and VAT may be withheld by intermediaries if providers do not register.
Source: globalvatcompliance.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"
- VAT Applies to Shopping Mall Rentals with Facilities Enabling Commercial Activities, Tax Authority Clarifies
- Chile Clarifies VAT Rules for Commercial Mall Space Leasing and Related Facilities
- Chile SII Exposes Massive VAT Fraud Through False E-Invoice Schemes, Uncovering $700 Million Loss
- Prosecutor Approves Extradition Request for Ex-La Piccola Italia Manager Over $700M Tax Fraud Case
- Chile Imposes New Tax Compliance Checks for Digital Platforms and Payment Providers Starting March 2026
