Chilean VAT
Chile implemented a Value Added Tax regime in 1973. It is termed Impuesto al Valor Agregado (IVA) locally and is subject to the oversight of the Servicio de Impuestos Internos (SII).
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Should you register for Chilean VAT
Income from supplies of goods or services within the country are generally subject to VAT. This includes imports. Below is a summary of typical taxable transactions:
- Supply of movable and immovable goods;
- Sale of intangibles related to industrial property;
- Provision of services within the country or consumed locally but provided from outside the country;
- Imports; and
- Digital services, including provided by non-residents
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Chilean VAT registration threshold
There is no VAT registration threshold in Chile – the first taxable supply makes registration mandatory. There is therefore no option for voluntary registration.
There is no VAT group scheme in Chile.
Non-resident traders operating in Chile
Foreign providers of goods or services may register for all taxes, including VAT, as non-residents. They must appoint a local representative. They must apply for a RUT number, as with resident companies.
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Chilean VAT registration procedure
Businesses providing taxable supplies must VAT register and obtain a tax number Rol Único Tributario (RUT) from the SII. To apply, businesses must complete form 4415, and include:
- Certificate of incorporation;
- Proof of identification as a Chilean resident from one of the directors; and
- Power of attorney for a foreign business’ tax representative
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