Chile VAT (IVA) Guide for 2026: Rates, Registration & Filing

Chile's VAT (IVA) is a flat 19% on most goods and services. Exports are zero-rated. The tax authority is the Servicio de Impuestos Internos (SII), and foreign B2C digital services have been taxable at 19% since 2020.

Chile does not use US-style economic nexus. Domestic businesses register with the SII when they begin activities, and non-resident providers of digital services to Chilean consumers must register under the simplified VAT regime and charge 19%, in force since June 2020 [2]. Since October 2025, foreign platforms selling low-value goods (USD 500 or less) into Chile must also collect IVA [2].

Foreign digital service providers file through the SII portal, due by the 20th of the month following the period. The simplified regime allows monthly or quarterly filing, with payment accepted in USD, EUR, or CLP.

Exports are zero-rated, and certain supplies are exempt. SaaS and digital services to Chilean consumers are taxable at 19%. Non-resident providers under the simplified regime cannot deduct Chilean input VAT.

Late filing carries a penalty of 10% of the tax due, increasing by 2% for each additional month of delay up to a maximum of 30%, plus interest on the inflation-adjusted outstanding amount. Non-compliant non-resident sellers can be placed on an SII-published list, after which Chilean payment intermediaries (banks, card issuers, and payment providers) withhold the 19% VAT on their transactions — a "change of subject" regime in force since 1 August 2022.

• [1] Servicio de Impuestos Internos — IVA rate (19%)

• [2] Servicio de Impuestos Internos — IVA digital (foreign digital services and low-value goods)

• [3] Servicio de Impuestos Internos — Formulario 29 (monthly IVA return)

• [4] Servicio de Impuestos Internos — Use of crédito fiscal (input VAT)

• [5] Tribunales Tributarios y Aduaneros — Tax claims procedure (appeals)

Verified July 2026 against Servicio de Impuestos Internos and Tribunales Tributarios y Aduaneros guidance.