Standard

19%

Other

Exempt and additional taxes (ranging from 15% to 50%)

Chile VAT number format

Businesses in Chile that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Internal Revenue Service (Servicio de Impuestos Internos, or SII:, and will follow a certain format. The VAT number format is Tax identification number (RUT), which is used for VAT and other tax purposes (for example, 12.345.678-0).

Chile VAT return periods

Businesses in Chile that are required to collect tax from consumers must file regular tax returns with the Internal Revenue Service (Servicio de Impuestos Internos, or SII: in Santiago. Chile's VAT return periods are:

Monthly

Chile Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Chile are required to start collecting and remitting tax.

Registration

None

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Chile are not required to collect taxes from the consumer.

Chile VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Chile VAT refund program, more info can be obtained from the Internal Revenue Service (Servicio de Impuestos Internos, or SII:.