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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