Chile: New procedures for simplified VAT regime for digital services

New procedures for taxpayers of the simplified value added tax regime for digital services

New procedures for taxpayers of the simplified value added tax regime for digital services

Under a new procedure, taxpayers subject to the simplified value added tax (VAT) regime for digital services that mistakenly declare and enter an amount of VAT greater than actually due may request a refund or imputation of the excess VAT paid.

In addition, digital service providers without domicile in Chile may request a modification of their choice of tax period and currency for declaration and payment of VAT once a year, between 21 and 31 January of each year. If the modification request is accepted, it will take effect on 1 January of that same year.

Read a March 2022 report (Spanish and English) [PDF 776 KB] prepared by the KPMG member firm in Chile

 

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