Is there a free IVA threshold for foreign digital sellers in Chile?

No. Non-domiciled remote B2C providers must register in the simplified regime from the first in-scope supply

Is a local tax representative mandatory?

No for the Portal IVA Digital simplified regime as of 2026-10-29

Compendium · Americas · Chile

Chile: IVA on digital services

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Not supported by the free-threshold API · Local term: IVA

Last verified: 2026-10-29

Non-domiciled remote service providers to Chilean non-VAT taxpayers must register in SII’s simplified Digital VAT (Portal IVA Digital), charge 19% IVA, and declare/pay via Form F129 monthly or quarterly (chosen at registration) by the 20th of the month after the period. B2B-only suppliers to Chilean VAT taxpayers are excepted from this simplified registration

Not supported by the free-threshold API: why

No free threshold

Spot a mistake in Chile’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (IVA)

Free threshold?: No — No free threshold
Amount / measure: CLP 0
No free registration threshold for non-domiciled remote B2C service providers under SII Res. Ex. 55/2020 as amended (incl. Res. Ex. 105/2024). Register from the first in-scope remote supply to Chilean non-VAT taxpayers
Window: No threshold (from the first sale)
Standard rate: 19.0%
Standard IVA 19% (LIVS). Applies to remote services used in Chile by persons with Chilean domicile/residence who are not IVA taxpayers
Who must register: Foreign taxpayers without domicile/residence in Chile that remotely supply IVA-taxable services used in Chile by non-IVA taxpayers (individuals/non-VAT persons). Exceptions: supplies exclusively to Chilean IVA taxpayers; non-taxable/exempt services; or services only subject to additional income tax under LIR Art. 59 without exemption benefit
Evidence of location: SII portal guidance focuses on Chilean domicile/residence of the beneficiary. A fixed multi-evidence checklist is not spelled out in the English Portal IVA Digital summary as of 2026-10-29; keep billing address, IP/geolocation and Chilean payment indicators
Invoicing: Declare and pay through Formulario IVA Digital (F129). Choose USD, EUR or CLP at registration. For foreign-currency payment, SII instructs SWIFT transfer. No Chilean e-invoice obligation for the simplified foreign regime is stated on the portal summary as of 2026-10-29
Filing: Choose monthly or quarterly at registration. Declare and pay F129 in the first 20 days of the month following the tax period. Late filings attract fines and interest
Effective: Digital services IVA simplified regime from 1 June 2020; scope widened by Law 21.713 / Res. Ex. SII 105/2024 (from Nov 2024: all IVA-taxable remote services). Low-value goods via platforms from 25 Oct 2025 (separate goods track)
Authority: Servicio de Impuestos Internos (SII)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — No free threshold

How to register

Self-register online?: Yes — Via Portal IVA Digital on sii.cl (Spanish/English). Create an account with email verification; SII assigns a Usuario number. No Chilean local representative is required for the simplified regime
Resident representative / fiscal agent: Not required for the simplified Digital VAT regime (SII Portal IVA Digital) as of 2026-10-29
Regime: Régimen de tributación simplificada — Portal IVA Digital (SII) for remote supplies used in Chile by non-IVA taxpayers

Steps (in order)

Confirm the remote supply is IVA-taxable and used in Chile by a non-IVA taxpayer (intermediation; digital entertainment; software/storage/platforms/IT; advertising; or other IVA-taxable services per Res. Ex. 105/2024)
Register on Portal IVA Digital: company name, tax residence country, home TIN, service types, start date, chosen period (monthly/quarterly) and currency (USD/EUR/CLP) — https://www.sii.cl/vat/
Create account with email verification code; obtain Usuario number for filing
Charge 19% IVA; file and pay Form F129 by day 20 after the period. If you supply only Chilean IVA taxpayers, do not use this portal — those customers account for IVA

Documents

Online Portal IVA Digital registration — Company name, tax residence, home TIN, services, start date, period and currency
Home-country tax ID — Entered on the registration form
Email for verification — SII sends a verification code
Three contacts (as SII form requests) — Per SII how-is-it-done registration PDF

Official processing time: SII does not publish a fixed English service-level time for Portal IVA Digital registration on the pages reviewed as of 2026-10-29; account creation is online with email verification, then Usuario assignment
Official fees: No SII registration fee summarised on the English Portal IVA Digital pages reviewed; agent fees are commercial
Portal: https://www.sii.cl/vat/
Local bank account: Pay F129 online; foreign-currency payments use SWIFT per SII instructions. A Chilean trading account is not the core ask
Filing frequency: Monthly or quarterly (taxpayer choice). File/pay F129 by day 20 of the following month
Payment currency: USD, EUR or CLP (chosen at registration)
Input VAT recovery: Simplified digital regime remits output IVA; input VAT recovery for non-domiciled simplified registrants is not described on the Portal IVA Digital summary as of 2026-10-29
Portal language: Spanish and English (Portal IVA Digital)
Penalties: SII may assess IVA, interest and fines for non-registration / late F129; exact English schedule not summarised as of 2026-10-29

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Chile — Member firm
Deloitte Chile — Member firm
EY Chile — Member firm
BDO Chile — Member firm

Official sources

SII — Digital VAT portal
SII Res. Ex. N° 105 de 2024 (simplified regime scope)

Last verified: 2026-10-29.

FAQ

Is there a free IVA threshold for foreign digital sellers in Chile?: No. Non-domiciled remote B2C providers must register in the simplified regime from the first in-scope supply
Is a local tax representative mandatory?: No for the Portal IVA Digital simplified regime as of 2026-10-29
What rate applies?: 19% standard IVA