Chile - VAT Registration Guide | Vat Registration Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT / VAT registration guides / Chile - VAT registration guide

Chile - VAT registration guide

Updated by Antonio Melys, PKF Chile Auditores Consultores Limitada

VAT registration threshold – local establishment	Not applicable �� All taxpayers are required to register with the Internal Revenue Service in Chile and obtain a taxpayer identification number. This includes non-resident taxpayers with a Chilean branch or permanent establishment in Chile. �� Chilean VAT law does not provide for a separate registration for VAT in Chile except for taxpayers who are required to register under the simplified regime for foreign digital service providers.

VAT registration threshold – no local establishment	Not applicable �� Non-resident taxpayers with no branch or permanent establishment in Chile are not required to register for tax purposes in Chile. �� As stated above, foreign digital service providers are subject to a simplified VAT regime and are required to register in a special registry. Non-resident taxpayers carrying out taxable operations in Chile may also choose to register under the simplified regime.

Voluntary VAT registration	There is no provision for voluntary VAT