Chile: Electronic registry system for VAT - KPMG Global
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Chile: Electronic registry system for VAT

Chile: Electronic registry system for VAT

Under the value added tax (VAT) regime, beginning in August 2017, entities must participate in a registry that will automatically provide electronic documentation to the tax authority (SII).


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The registry (Registro de Compras y Ventas) functions as an electronic system on the SII website, and consists of two records—a purchase record and a sales record. The VAT-payer provides certain information in the system that, in turn, controls the VAT credit available.


Read an August 2017 report (Spanish) [PDF 257 KB] prepared by the KPMG member firm in Chile

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