Chile vs France — VAT Rules Compared

    Key VAT rules, thresholds, invoicing obligations and penalties in Chile and France, side by side with dated official sources.

    RuleChileFrance
    Standard rate19%20%
    Reduced ratesNone5.5%, 10%
    Registration thresholdNo general threshold — all commercial activities subject to IVA€85,800 (goods) / €34,400 (services)
    CurrencyCLPEUR
    Filing frequencyMonthlyMonthly or quarterly
    Invoice rulesElectronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII.Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026.
    Penalties10% penalty for late filing plus 1.5% interest per month.10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud.
    Specific regimesMandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-ratedAuto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027
    In force since01 Jan 199001 Jan 2014
    Last verified01 Sept 202601 Sept 2026

    Main differences

    France applies the higher standard rate (20% vs 19%), a 1.0 point gap that directly affects consumer pricing. Registration starts at No general threshold — all commercial activities subject to IVA in Chile against €85,800 (goods) / €34,400 (services) in France, and returns are filed monthly versus monthly or quarterly.

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    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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