E-Commerce: Austria vs Chile VAT Rules

    How VAT obligations differ for e-commerce between Austria and Chile.

    CriterionAustriaChile
    Standard rate applied20%19%
    Registration threshold€35,000 annual turnoverNo general threshold — all commercial activities subject to IVA
    Filing frequencyMonthly or quarterlyMonthly
    Invoicing constraintsStandard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage.Electronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII.
    Sector-relevant regimesCash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund schemeMandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-rated
    Penalty exposure2% late payment surcharge, 10% late filing penalty.10% penalty for late filing plus 1.5% interest per month.

    Typical use cases

    Physical Goods
    Tangible products shipped to customers across the EU.
    Digital Products
    E-books, software licenses, online courses, and digital downloads.
    Dropshipping
    Selling products shipped directly from a third-party supplier.
    Marketplace Selling
    Selling through Amazon, eBay, Etsy, and other marketplaces.
    Subscription Boxes
    Recurring product deliveries and subscription-based commerce.

    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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