- Chile’s Internal Revenue Service (SII) issued new rules requiring digital platform operators and electronic payment providers to verify users’ tax compliance, report transactions, and potentially assume VAT liability for noncompliant users starting March 2, 2026.
- Covered entities must check users’ tax compliance when services are contracted and re-verify every six months, using certificates or direct verification through the SII.
- Users are considered noncompliant if they have missing tax returns, pending tax offenses, or unresolved tax documentation; entities serving such users must advance VAT and face possible penalties.
- Covered entities must submit annual and on-demand reports to the SII detailing user transactions and compliance status.
Source: bdo.global
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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