All services provided or used within Chile are subject to value added tax (VAT) as of 1 January 2023 (in general and with limited exceptions).
Among the relevant services that are not excluded are medical services and services provided by a professional service company. All services rendered in Chile are subject to VAT even if the beneficiary is not domiciled or resident in our country. In the same way, VAT is levied on services provided from abroad when they are used in Chile, unless they are subject to withholding tax, provided that they are not exempt from such tax by application of the laws or agreements to avoid double taxation.
Source KPMG
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