Manufacturing: Austria vs Chile VAT Rules
How VAT obligations differ for manufacturing between Austria and Chile.
| Criterion | Austria | Chile |
|---|---|---|
| Standard rate applied | 20% | 19% |
| Registration threshold | €35,000 annual turnover | No general threshold — all commercial activities subject to IVA |
| Filing frequency | Monthly or quarterly | Monthly |
| Invoicing constraints | Standard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage. | Electronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII. |
| Sector-relevant regimes | Cash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund scheme | Mandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-rated |
| Penalty exposure | 2% late payment surcharge, 10% late filing penalty. | 10% penalty for late filing plus 1.5% interest per month. |
Typical use cases
B2B Supply
Selling components and raw materials to other businesses.
Export Goods
Manufacturing goods for export within and outside the EU.
Contract Manufacturing
Custom manufacturing under contract agreements.
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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