E-Commerce: Belgium vs Chile VAT Rules

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

    CriterionBelgiumChile
    Standard rate applied21%19%
    Registration threshold€25,000 annual turnoverNo general threshold — all commercial activities subject to IVA
    Filing frequencyMonthly or quarterlyMonthly
    Invoicing constraintsBilingual invoices may be required. Must include all standard EU fields. Credit notes must reference original invoice.Electronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII.
    Sector-relevant regimesVAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transportMandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-rated
    Penalty exposureProportional fines from 10% to 200% of VAT due. Administrative penalties for procedural breaches.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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