Chile: Implementation of registration requirement for VAT on digital services
Description
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.
Scope
Policy Area
Authorisation, registration and licensing
Policy Instrument
Business registration requirement
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament