The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Resolution No. 94 of 15 July 2026, which updates the list of foreign digital service providers that are subject to VAT withholding as established for 2026 by Resolution No. 181 of 15 December 2025. As previously reported, Chile introduced rules for the collection of VAT on digital services on 1 June 2020, with foreign providers required to collect and remit VAT under a simplified regime when the customer is not a…