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

Canonical: https://trykintsugi.com/sales-tax-guides/latam/chile
Published: September 22, 2026

Chile's VAT (IVA) rate is 19%. Learn how registration works, the VAT rules for foreign digital-service providers, and monthly filing with the SII.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## Key Takeaways

Chile's VAT (IVA) is a flat 19% on most goods and services, including digital supplies, which have been taxable since 2020. Domestic businesses register with the SII when they begin activities; non-resident providers of digital services register under a simplified VAT regime and charge 19%, and since October 2025 foreign platforms selling low-value goods face similar rules. Exports are zero-rated; SaaS and digital services are taxable at 19%, though non-resident providers under the simplified regime cannot deduct Chilean input VAT.

## Taxability Snapshot

## Sales Tax Rates

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.

| Rate | Applies to |
| --- | --- |
| Standard 19% | Most goods and services, digital supplies |
| Zero 0% | Exports |

## Registration or Nexus Threshold

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]. Registration steps are in the How to Register section.

## Filing Frequency & Deadlines

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.

## Exemptions

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.

## Penalties

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 August 1, 2022.

## Sources

- [1] [Servicio de Impuestos Internos — IVA rate (19%)](https://www.sii.cl/preguntas_frecuentes/impuestos_mensuales/001_130_0572.htm)

- [2] [Servicio de Impuestos Internos — IVA digital (foreign digital services and low-value goods)](https://www.sii.cl/destacados/iva_digital/index.html)

- [3] [Servicio de Impuestos Internos — Formulario 29 (monthly IVA return)](https://www.sii.cl/destacados/f29/index.html)

- [4] [Servicio de Impuestos Internos — Use of crédito fiscal (input VAT)](https://www.sii.cl/destacados/f29/usocreditofiscal.htm)

- [5] [Tribunales Tributarios y Aduaneros — Tax claims procedure (appeals)](https://www.tta.cl/procedimiento-general-de-reclamaciones-tributarias/)

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

## Frequently Asked Questions

### What is the Chile VAT (IVA) rate in 2026?

A flat 19% on most goods and services, with exports zero-rated.

### Do foreign digital sellers register for VAT in Chile?

Yes, from the first sale — there is no threshold. Since June 2020 they have been able to use the SII's simplified regime with no Chilean domicile required.

### Is SaaS taxable in Chile?

Yes. SaaS and other digital services to Chilean consumers are taxable at 19%.

### Is there a registration threshold in Chile?

No. Foreign B2C digital services are taxable from the first sale, with no registration threshold.

### When are Chilean VAT returns due?

By the 20th of the month following the period; the simplified regime allows monthly or quarterly filing and payment in USD or EUR.

### What is the penalty for late Chilean VAT?

10% of the tax due plus daily interest on the inflation-adjusted amount, with escalating enforcement for persistent non-filers.

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