Chile is planning to introduce more differentiated VAT rates to support its population during the ongoing COVID-19 emergency; meaning more categorisation of goods or services under the reduced VAT rates. Currently, most goods and services are subject to the standard Value Added Tax rate of
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
