5 Major Developments in Chile

5 Major Developments in Chile

• Advanced E-Invoice Regulation Guide in Chile

• Tax treatment of expenses and donations associated with catastrophes; VAT development

• Modified concept of taxable service for VAT purposes; other VAT developments

• VAT Exemption Applicable to Workers who Work Alone not Available to Sole Proprietorships

• Obligation to Issue Tax Receipts for all Transactions, Regardless of Amount

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Cryptocurrency and NFT

• Obligation to Issue Tax Receipts for all Transactions, Regardless of Amount

E-invoicing

• Advanced E-Invoice Regulation Guide in Chile

Exemption

• Obligation to Issue Tax Receipts for all Transactions, Regardless of Amount

• KPMG Week in Tax: 22 – 26 May 2023

• VAT Exemption Applicable to Workers who Work Alone not Available to Sole Proprietorships

Invoice

• KPMG Week in Tax: 12 – 16 June 2023

Real Estate/Immovable Property

• Obligation to Issue Tax Receipts for all Transactions, Regardless of Amount

Supply of Services

• Modified concept of taxable service for VAT purposes; other VAT developments

Taxable Transaction

• Modified concept of taxable service for VAT purposes; other VAT developments

• Tax treatment of expenses and donations associated with catastrophes; VAT development