VAT on digital services

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A new special taxable event is provided (Article 8, n. of VAT Law), which taxes:

The intermediation of services rendered in Chile, or sales made in Chile or abroad, provided that the latter give rise to an import;
The supply of digital entertainment content;
The provision of software, storage, platforms or IT infrastructure, and
Advertising

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Services are considered to be used in the national territory if, at the time of contracting or payment, at least two of the following situations occur:
1. IP address of the device used or other geolocation mechanism indicates that it is in Chile;
2. Method used for the payment is issued or registered in Chile;
3. Registered address for invoicing or issuance of the payment receipt is in Chile, or
4. SIM card of the mobile phone through which the service is received has Chile as its country code.

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If the provider of the service is domiciled or resides abroad, and the beneficiary of the service is a VAT taxpayer, the latter is obliged to declare and pay the tax.
If the recipient of the service is not a VAT taxpayer, the IRS may require issuers of payment, debit, credit or other cards to withhold all or part of the VAT charged on the transaction. This, unless the simplified taxation system applies.

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In the event that the beneficiary of the service is a natural person who is not a VAT taxpayer, a simplified taxation regime is established that applies to the provider of the services indicated in Article 8 (n) of the VAT Law who is neither resident nor domiciled in Chile.

Under this regime, the taxpayer providing the service:

Is not required to: (i) obtain a taxpayer ID number; (ii) issue tax documents for the services rendered; and (iii) keep accounts according to the general rules; and
Is not entitled to a tax credit against the tax charged to the beneficiaries of the service he provides.

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