Chile: Instructions for mutual agreement procedure under income tax treaties, recent VAT developments

Instructions regarding mutual agreement procedure released, and recent VAT developments

The government released instructions regarding the mutual agreement procedure

The government released instructions regarding the mutual agreement procedure established in the income tax treaties signed by Chile.

In addition, recent value added tax (VAT) developments concern:

  • Invoicing of digital services subject to VAT
  • VAT on international telephone recharge service through mobile application
  • VAT on services contracted by website
  • VAT applicable to forest consultancies

Read an April 2022 report (Spanish and English) [PDF 898 KB] prepared by the KPMG member firm in Chile


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