The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Letter Ruling No. 578 of 6 March 2026, which concerns the VAT treatment of the acquisition of software by a Chilean buyer from an unrelated U.S. supplier, and the sublicensing of the software to clients in Central America. The ruling is provided in response to the Chilean entity, which asked whether the acquisition of the software is subject to VAT, and whether the sublicensing qualifies as an exported service exem…