Chile: Adoption of fiscal reform including registration requirement for VAT on digital services
Description
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.
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