Chile

Turnover threshold

n/a

Standar VAT rate

19%

Measurement period

n/a

Chile VAT for digital service providers

Services supplied online by a non-established service provider to a Chilean resident are deemed to be utilized in Chile. As VAT applies to services rendered or utilized in Chile, the non-established business is required to register for VAT in Chile.

VAT rates

In Chile, the VAT rate is 19%. No reduced or higher rates apply. However, additional taxes ranging from 10% to 50% may be imposed under the VAT law on the provision of specific items.

Late – registration penalties

Late-registration penalties. Penalties and interest are assessed for late registration for VAT purposes. Penalties also apply for VAT fraud.