Right to claim delayed VAT payments as pandemic continues to disrupt The Chilean tax authorities, Internal Revenue, has provided a number of reliefs on Value Added Tax payments. These include the option to apply for two months’ payment delays on VAT remittances for small businesses.
Costs of ageing population forces broadening of VAT net Chile is to broaden the scope of services subject to its Value Added Tax regime from January 2023. This is one of a range of measures being introduced to meet the rising costs of the South
Chile introduced its 19% Value Added Tax on non-resident providers of digital services to consumers from 1 July 2020. This will require a VAT registration with the tax office, SII Commissioner, via a simplified process. There is no VAT registration threshold. Alternatively, payments made will
Global pioneer in electronic invoicing now being copied around the world Chile’s Servicio de Impuestos (SII) tax authority introduced its VAT electronic invoice regime in 2001, and mandated it for most taxpayers from March 2018. DTE (Documentos Tributarios Electrónicos) covers a total of ten various
Chile has confirmed that software sold by non-resident providers to Chilean buyers is subject to Value Added Tax. Chile imposed 19% VAT on foreign sourced digital services in June 2020. This included downloaded software, gaming, online advertising etc. It did provide a simplified VAT registration
Chile is an early adopter of pre-filled Value Added Tax returns on the back of its DTE e-invoicing program. Its new regime came into force in August 2017. DTE now manages over 600 millions for over a million taxpayers. The Internal Revenue Service (SII) used