Chile: Registration requirement for VAT on digital services in Reforma Tributaria 2020 (Ley 21.210)
Progress
Current status
in force
01 Jun 2020 in force
24 Feb 2020 adopted
Scope
Implementers
Chile
Policy Area
Authorisation, registration and licensing
Policy Instrument
Business registration requirement
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Implementation of registration requirement for VAT on digital services
Chile enacts the imposition of a 19 percent VAT on digital services provided by foreign suppliers, which are required to register with the tax authority.
Event type
law
Action type
implementation
Government branch
legislature
Government body
parliament
Adoption of fiscal reform including registration requirement for VAT on digital services
Chilean parliament adopts the fiscal reform for 2020, which includes a registration requirement for foreign suppliers providing digital services for the imposition of a 19 percent VAT.
Event type
law
Action type
adoption
Government branch
legislature
Government body
parliament