Manufacturing: Chile vs France VAT Rules
How VAT obligations differ for manufacturing between Chile and France.
| Criterion | Chile | France |
|---|---|---|
| Standard rate applied | 19% | 20% |
| Registration threshold | No general threshold — all commercial activities subject to IVA | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly | Monthly or quarterly |
| Invoicing constraints | Electronic 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. |
| Sector-relevant regimes | Mandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-rated | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | 10% penalty for late filing plus 1.5% interest per month. | 10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud. |
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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