- Procedure for declaration and payment of VAT by non-resident taxpayers in Chile under the simplified taxation regime
- Taxpayers must declare and pay VAT electronically by the 20th of the month following the end of the tax period
- VAT must be added to the consideration received for taxable services
- Taxpayers under the simplified taxation regime do not have the right to input tax credit or issue tax documents
- The Director of the Internal Revenue Service will establish the necessary procedures for the determination and payment of VAT
Source: sii.cl
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.
