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