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INTERNATIONAL VAT GUIDE

Last Updated: December 6, 2024

VAT Guide for Businesses with Customers in Chile

This guide provides an overview of VAT (Value Added Tax) in Chile, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Chile or with Chilean customers.

Overview

Chile’s VAT system is governed by the Chilean Tax Code. VAT applies to most goods and services supplied within Chile, as well as on imports.

Currency

Chilean Peso (CLP)

VAT Number Format

RUT number, 9 digits with a hyphen (e.g., 12345678-9)

Fiscal Representation

Yes, required for non-resident businesses conducting VAT-related activities in Chile.

Voluntary Registration

The VAT law in Chile contains no provisions for voluntary VAT registration, as there is no registration threshold.

VAT Rates in Chile

Rate Rate Type Description
19% Standard Rate Applies to most goods and services
0% Zero Rate Applies to exports and specific exempt goods

VAT Registration in Chile

Business Type VAT Registration Threshold
Resident Businesses No threshold, mandatory for all businesses
Non-Resident Businesses No threshold; registration required for any taxable activity in Chile

VAT Filing and Payment Deadlines

Frequency Filing Deadline Payment Deadline
Monthly 20th day of the following month (electronically)

12th day of the following month (paper filings)

20th day of the following month (electronic tax documents being completed)

12th day of the following month (paper filings)

Digital Services VAT Information

VAT on Cross-Border Electronically Supplied Services Yes
VAT Rate on Digital Services 19%
Threshold for Registration No threshold; registration required for any taxable activity
VAT on B2B Sales Reverse charge mechanism applies (In certain circumstances, if the supplier is a foreign taxable person and does not have any established business in Chile and the transaction is subject to VAT, the responsibility to withhold VAT is on the purchaser

Note:

Chile requires foreign digital service providers to register for VAT if they supply digital services to consumers in Chile.

Digital Services in Scope

  • Website supply, web-hosting, and maintenance
  • Supply of software and updates
  • Streaming or downloading of music, films and games

Exemption

Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes. Additionally, educational media for regulated government content, as well as provision of webpages and remote maintenance of hardware and software.

E-invoicing Requirements

E-invoicing is mandatory for all businesses in Chile, with the exception of taxpayers registered under the simplified registration regime. E-invoices are required to follow the format set by the Chilean tax authority (SII).

Digital Reporting Requirements

Chile mandates digital reporting of VAT-related transactions through the SII’s electronic system.

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Disclaimer: This guide is for informational purposes only and may not cover all aspects of Chilean VAT. Consult one of our tax professionals for specific guidance regarding your business.

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