Chile — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
Chile's general VAT rate is 19%, with other rates including 15%-50% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Internal Revenue Service (Servicio de Impuestos Internos, or SII: (http://www.sii.cl) in Santiago.
Chile's consumption tax is called the Value-added tax (VAT), locally known as Impuesto al Valor Agregado (IVA), which was introduced in December 1974.
Chile VAT rates for 2023
- 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:
Chile Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Chile are required to start collecting and remitting tax.
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:.
Chile Tax Sources & Citations
- EN: Chile Value Added Tax
- RU: НДС
- CN: 增值税
- Chile Internal Revenue Service (Servicio de Impuestos Internos, or SII: (1)
- Ernst & Young global VAT tax study, Chile (updated 2023)
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