- A new registry for small artisans exempt from VAT is created
- This registry is part of the simplified tax regime for small taxpayers under the Law on Sales and Service Tax
- Small artisans who transform raw materials into culturally identifiable crafts can register
- These crafts must be sold directly to consumers at retail
- Artisans’ average monthly sales must not exceed 5 tax units
- The resolution specifies criteria for small artisans to be exempt from VAT on products made from raw materials
- The National Tax Service’s directives and previous laws and decrees provide the legal basis for this resolution
- The resolution aims to support small-scale artisans by simplifying tax obligations and reducing economic burdens
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.
