Value Added Tax on Services Provided by Foreign Entities and the Possibility of Recovering Charged Tax

The Chilean Internal Revenue Service (SII) issued Official Letter No. 2627 of 2025 regarding the application of Value Added Tax on services provided by foreign entities and the possibility of

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Updates on Chile’s AT2026 Tax Filing Operation: Increased Audits, New Returns, and the Challenge of Tax Traceability

Chile’s AT2026 Tax Filing Operation is shaping up to be one of the most demanding in recent years. With new sworn tax returns, regulatory adjustments arising from Law No. 21.713,

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