Marketplaces & Platforms: Chile vs Finland VAT Rules
How VAT obligations differ for marketplaces & platforms between Chile and Finland.
| Criterion | Chile | Finland |
|---|---|---|
| Standard rate applied | 19% | 25.5% |
| Registration threshold | No general threshold — all commercial activities subject to IVA | €15,000 annual turnover |
| Filing frequency | Monthly | Monthly or quarterly |
| Invoicing constraints | Electronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII. | Standard EU invoice requirements. E-invoicing mandatory for B2G. MyTax portal for online filing. |
| Sector-relevant regimes | Mandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-rated | Åland Islands have VAT exemption for certain goods · Reverse charge for construction services · Real-time economy initiative pushing e-invoicing |
| Penalty exposure | 10% penalty for late filing plus 1.5% interest per month. | Late payment interest at the base rate + 7%. Penalty surcharge of up to €5,000 for negligent errors. |
Typical use cases
Platform Commissions
Revenue from transaction fees and commissions on marketplace sales.
Platform Subscriptions
Subscription fees charged to marketplace sellers or users.
Digital Marketplace
Platforms selling digital goods, courses, or creative assets.
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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