VAT Guide for Agencies in Chile

    Agencies operating in Chile charge the standard VAT rate of 19%. Registration becomes mandatory at No general threshold — all commercial activities subject to IVA, returns are filed monthly, and cross-border B2B services are generally reverse-charged to the customer.

    Standard rate19%
    Reduced ratesNone
    Registration thresholdNo general threshold — all commercial activities subject to IVA
    Filing frequencyMonthly
    CurrencyCLP
    In force since01 Jan 1990
    Last verified01 Sept 2026

    Official source

    Servicio de Impuestos Internos

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Chile

    You invoice a customer based in Chile for CLP 1,000 of agencies work.

    Add 19% VAT: CLP 190. Total invoiced CLP 1,190, declared in your monthly return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same CLP 1,000 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell CLP 12,000 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your monthly return is filed after the deadline.

    10% penalty for late filing plus 1.5% interest per month.

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    Compliance checklist

    • Confirm whether you are above No general threshold — all commercial activities subject to IVA
    • Register with Servicio de Impuestos Internos before your first taxable supply
    • Apply 19% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File monthly and archive invoices for the statutory period
    • Mandatory electronic invoicing via SII
    • No reduced VAT rates

    FAQ — Agencies in Chile

    When must agencies register for VAT in Chile?

    Registration is required at No general threshold — all commercial activities subject to IVA. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to agencies in Chile?

    The standard rate is 19%. Applied since 1990-01-01, last verified against Servicio de Impuestos Internos on 2026-09-01.

    How often do I file VAT returns in Chile?

    Monthly. 10% penalty for late filing plus 1.5% interest per month.

    What must appear on an invoice in Chile?

    Electronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Chile for my sector?

    Mandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-rated

    Go further

    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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