Chile tax news
AskColm has 11 articles tagged Chile, drawn from over 130 tax sources. The most recent is dated 14 September 2026.
Showing the latest 11.
Chile: Electronic tax document validation process
Chile has established an electronic tax document validation process governing how digital invoices and other fiscal documents are authenticated within its eInvoicing framework. The process outlines the steps taxpayers must follow to ensure electronic documents meet the Chilean tax authority's…
Chile Tax Agency Implements Electronic Tax Document Validation for E-Invoicing
Chile's tax agency (SII) has implemented an electronic validation system for tax documents within its e-invoicing framework. The update introduces formal validation rules for electronic tax documents (DTE), ensuring compliance with the country's mandatory e-invoicing regime. This development affects businesses…
Chile: Digital content income reporting from 2027
Chile is introducing mandatory income reporting requirements for digital content creators starting in 2027. The new rules will require platforms and/or creators to report income earned from digital content activities to Chilean tax authorities. This regulatory update reflects a broader…
Chile Requires Platforms to Report Transactions by Users Claiming No Tax-Registration Obligation
Chile has introduced a requirement compelling digital platforms to report transaction data on behalf of users who claim they have no obligation to register for tax purposes. This measure targets individuals and businesses using platforms to generate income while asserting…
TP in the Southern Cone: substance, business transformation, and global tax challenges
This article analyzes transfer pricing developments in the Southern Cone, focusing on Argentina, Chile, Uruguay, and Paraguay. It addresses the growing emphasis on economic substance, the tax implications of business transformations such as supply chain restructurings, and the impact of…
SII Rolls Out Optional VAT Withholding for the Agri-Services Sector
Chile's Internal Revenue Service (SII) has introduced an optional VAT withholding mechanism specifically targeting the agricultural services sector. Under the scheme, qualifying businesses in agri-services can elect to have VAT withheld at source, shifting the remittance obligation away from the…
Chile SII Postpones New E-Invoice & Despatch Note Requirements (Res. Ex. N°154/2025) to 1 November 2026
Chile's Internal Revenue Service (SII) has postponed the implementation of new e-invoice and despatch note requirements under Resolution Ex. N°154/2025, pushing the effective date to 1 November 2026. The delay gives businesses additional time to adapt their systems to comply…
Chile SII Clarifies VAT and Income Tax Treatment of Fraudulent Invoices
Chile's tax authority, the SII, has issued guidance clarifying the VAT and income tax treatment of fraudulent invoices. The clarification addresses how businesses should handle input tax credits and deductions linked to invoices later found to be false or irregular.…
Chile: Simplified VAT regime extended to foreign online gambling platforms
Chile has extended its simplified VAT registration regime to foreign online gambling platforms, requiring non-resident operators to register, collect, and remit VAT on services provided to Chilean consumers. This measure aligns online gambling with Chile's broader digital services VAT framework,…
Chile – Foreign Online Betting Platforms Mandated to Register for Digital VAT
Chile has mandated that foreign online betting platforms must register for digital VAT obligations, expanding the country's existing digital services tax framework. The requirement targets overseas operators offering online gambling and betting services to Chilean consumers, bringing them in line…
In Conversation with Chilean Finance Minister Jorge Quiroz: Reforming the Tax Code for Growth and Competitiveness
Chilean Finance Minister Jorge Quiroz discusses proposed reforms to Chile's tax code aimed at enhancing economic growth and competitiveness. The conversation, hosted by the Tax Foundation, explores structural changes to the tax system, including potential modifications to corporate taxation, investment…