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10 linksUseful information about VAT in Chile
What is VAT (IVA)?
VAT (IVA — Impuesto al Valor Agregado) is a consumption tax paid by end consumers when purchasing goods, products, and services. In Chile the rate is 19%.
How is VAT calculated in Chile?
To calculate VAT, multiply the net amount by 0.19. To get the gross (VAT-inclusive) amount, multiply the net by 1.19.
How do I calculate the net amount?
Divide the gross (VAT-inclusive) amount by 1.19 to get the net amount.
When and how is VAT paid in Chile?
VAT is declared monthly through Form F29 or F50. In-person payments are due by the 12th of each month; online payments by the 20th.
Can VAT payment be deferred?
Yes, up to two months after the original due date, provided the taxpayer meets the eligibility requirements set by the SII.
Which services are VAT-exempt in Chile?
Passenger transport, education, outpatient health services, tickets to public events, and rentals of unfurnished properties are VAT-exempt.
Do freelancers pay VAT in Chile?
It depends. Freelancers who issue professional fee receipts (boletas de honorarios) generally don't pay VAT. Those who invoice as a business entity are subject to VAT.
Do I pay VAT if I sell on social media?
Yes. If you sell frequently and for profit, you must register with the SII, issue receipts or invoices, and pay the corresponding VAT.
Do purchases from AliExpress or Amazon include VAT?
Yes. Since 2020 the SII applies VAT to digital services and some purchases from foreign platforms. The 19% is usually charged at the time of payment.
What happens if I don't file VAT on time?
The SII may apply interest, adjustments, and fines. In some cases it can block your RUT from issuing tax documents.
How do I calculate a professional fee receipt?
We recommend Bole.cl to calculate the amounts for a Chilean professional fee receipt (Boleta de Honorarios).
Is Chile's VAT rate increasing in 2026?
There is no official increase. Tax reform proposals could modify rates or eliminate exemptions. Follow updates from the SII and the Ministry of Finance.
Is it safe to pay VAT online?
Yes. The SII uses certified systems. You can pay by credit card, debit card, or bank transfer from any device.