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.
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.
Chilean Peso (CLP)
RUT number, 9 digits with a hyphen (e.g., 12345678-9)
Yes, required for non-resident businesses conducting VAT-related activities in Chile.
The VAT law in Chile contains no provisions for voluntary VAT registration, as there is no registration threshold.
| Rate | Rate Type | Description |
| 19% | Standard Rate | Applies to most goods and services |
| 0% | Zero Rate | Applies to exports and specific exempt goods |
| 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 |
| 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) |
| 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 |
Chile requires foreign digital service providers to register for VAT if they supply digital services to consumers in Chile.
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 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).
Chile mandates digital reporting of VAT-related transactions through the SII’s electronic system.
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.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | Priyap.des@gmail.com | India | 83 % |
| 2 | BaasJean | South Africa | 83 % |
| 3 | ChilliConCon | South Africa | 67 % |
| 4 | Rosham111 | South Africa | 58 % |
| 5 | Yehuda | South Africa | 42 % |
| 6 | shir | South Africa | 25 % |
| 7 | sbeirne77@gmail.com | United Kingdom | 25 % |
| 8 | 0 % | ||
| 9 | 0 % | ||
| 10 | 0 % |
