Chile: Modified concept of taxable service for VAT purposes; other VAT developments

VAT-related topics in Chile

VAT-related topics in Chile

Law No. 21,420 modified the concept of taxable “service” for value added tax (VAT) purposes effective 1 January 2023, but the modification does not apply to services included in certain public tenders and purchases awarded or contracted prior to 1 January 2023.

Read an April 2023 report (Spanish and English) [PDF 1.1 MB] prepared by the KPMG member firm in Chile

Other VAT-related topics discussed in this report include:

  • VAT on payment for publication of scientific text on a foreign platform
  • VAT on operations with cryptocurrencies and related tax documentation
  • Application of VAT to veterinary clinic
  • VAT documents that must be issued by professional societies
  • VAT on religious activities


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