Type: Legislation
As of 1 June 2020, digital activities provided by non-resident persons will be subject to VAT in Chile by virtue of the “n)” section of Article 8 of the VAT Act introduced via Law 21,210. For this VAT to apply, there is a condition that the remittance is not subject to withholding taxes (WHT), as general WHT exemptions on digital services by non-residents apply on all B2C transactions subject to VAT.
Effective date: 1 June 2020
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