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Chilean Tax Compliance Law: Changes to VAT Regime and Anti-Avoidance Measures

  • Law No. 21,713 in Chile enacts a comprehensive tax compliance bill
  • Changes in VAT regime for digital economy, including digital platforms and marketplace for imported goods
  • New specific anti-avoidance rule to prevent reorganization to avoid VAT
  • Abrogation of exemption for low-value goods in VAT
  • Restrictions on export VAT refunds

Source: globaltaxnews.ey.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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