Chile: Simplified VAT system and registration requirement for digital service providers

The Chilean tax authority SII (Servicio de Impuestos Internos) has decided that non-resident providers of digital service have to register for VAT purposes.


Who is obliged to register?

The obligation to register relates to non-residents who provide digital services, including the provision of digital content and software, in Chile. To register, companies must fill out an online or email form specifying the services to be provided and the tax period for which the VAT is indicated and paid (either one or three months). As soon as the registration form is completed, it must be sent to the SII

Non-residents who have registered in the simplified tax system must also provide this information. The simplified tax system is automatically exited as soon as the payment of any taxes due has been checked.


These regulatory changes could affect your business with view to customizing or support of your ERP/SAP system. Please contact us to learn about possible necessary reactions to the changes – we are happy to assist you!