- SII reminds individuals without business registration of their VAT payment obligations for participating in Christmas Fairs
- A tool on sii.cl automatically calculates the tax based on data provided by the taxpayer
- The tool, designed for those without business registration, helps calculate VAT for sales at sporadic events like fairs
- Users must input details such as activity type, estimated sales, event duration, and municipal permit for the calculation
- After payment, a digital certificate is issued confirming the taxpayer’s authorization to conduct business and compliance with tax obligations
- The tool is aimed at facilitating compliance for sporadic participation in taxable commercial activities
- Carolina Saravia, SII’s Deputy Director of Auditing, emphasizes the importance of fulfilling tax obligations and using the easy-to-use calculator
- The Tasación de Actividades Esporádicas is an exceptional authorization for those habitually not engaged in business activities
- Entrepreneurs with regular business activities must register and formalize their operations
- Those already registered can sell at fairs by notifying through an administrative request specifying the event location and dates
- Requirements for the Tasación de Actividades Esporádicas include not exceeding 25 UTM of initial capital, having a municipal permit, and a tax code for online processing
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.
