Chile’s tax authority (SII) has recently issued Resolution No. 105 on 30 October 2024 and Resolution No. 107 on 14 November 2024.
These resolutions update the previous regulations regarding VAT registration and payment for non-resident providers of remote services under the simplified regime to Chilean individuals who are not VAT taxpayers.
These new resolutions are released based on the amendments from the Law on Compliance with Tax Obligations (Law No. 21.713). The resolutions state that from November 2024, all services provided by non-residents will be subject to VAT. Prior to this, certain services provided by non-residents were subject to VAT from June 2020.
Resolution No. 105
This resolution outlines registration requirements for non-resident service providers. They must register on the SII website’s Digital VAT Portal and choose a monthly or quarterly tax period. The Digital VAT form (F129) is due by the 20th of the following month. Non-resident providers must select the currency for VAT payment, either US dollars (USD) or Chilean pesos (CLP).
Resolution No. 105 will take effect on 1 November 2024.
Resolution No. 107
This resolution outlines the form filing instructions of the Form F129 through the Digital VAT Portal. It includes guidance on determining the tax base and making VAT adjustments for discounts, cancellations, terminations, and payment instructions.
Resolution No. 107 will take effect on 1 December 2024.
