A report prepared by the KPMG member firm in Chile includes discussions about value added tax (VAT) and exported services.
Identification of service exporters
The tax administration (SII) established rules for taxpayers providing services that are exported and used entirely abroad to identify themselves and to have at least one economic activity that requires registration for VAT purposes.
Export VAT refund requests
Suppliers of exported services (that is, services that are provided and used entirely abroad) that submit a VAT refund request must comply with certain requirements: (1) that they have issued a corresponding export invoice; (2) that the refund claim only applies with respect to VAT paid on the exported services; and (3) that the country where the services were provided and used has a tax of the same or similar nature as VAT.
Read a May 2019 report (Spanish) prepared by the KPMG member firm in Chile
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