Chile: Simplified VAT regime, registration by non-residents providing digital services

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The tax authority (Servicio de Impuestos Internos—SII) issued guidance for non-residents with regard to registration for value added tax (VAT) purposes. 

Non-residents that provide services in Chile—including the supply of digital content and software—are subject to the VAT rules and thus must register for VAT purposes.

To register, the entities must complete an online or email form, specifying the services to be provided, and the tax period for which VAT will be declared and paid (either one or three months). Once the registration form is completed, it must be sent to the SII.

Non-residents that have registered in the simplified tax regime but that permanently stop providing services must communicate this information. An exit from the simplified tax regime will occur automatically, once the payment of the taxes due, if any, is verified.


Source Credit – KPMG


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