Chile Updates Resolutions on VAT Registration and Payment Requirements Under Simplified Regime for Non-Resident Service Providers
The Chilean tax authority (Servicio de Impuestos Internos - SII) recently published Resolution No. 105 of 30 October 2024 and Resolution No. 107 of 14 November 2024, which replace prior resolutions regarding the VAT registration and payment requirements under the simplified regime for non-resident (non-domiciled) providers of remote services to Chilean persons that are not VAT taxpayers. The …
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