Chile VAT Guide for Nonresident SaaS and E-commerce
A practical guide for US SaaS and e-commerce companies selling into Chile. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.
Zero. All foreign providers of digital services to Chilean consumers must register for IVA from the first sale.
Filing frequency
Monthly
Do I need to register for VAT in Chile?
Chile charges 19% IVA on B2C cross-border digital services under its Foreign Digital Service Provider (FDSP) regime, in force since 1 June 2020. Registration is required from the first sale to a Chilean consumer; there is no threshold and no fiscal representative requirement.
B2C digital services (SaaS, streaming, online ads, online media): register through the SII's simplified FDSP regime from the first Chilean consumer sale. Tax rate is 19% on the supply value.
B2B digital services to a Chilean VAT-registered buyer: outside the FDSP regime. The buyer self-assesses IVA through the change-of-subject rules. Capture the buyer's RUT (Rol Único Tributario).
Goods sales: not covered by FDSP. Standard import IVA applies at the border.
No fiscal representative required. The SII portal handles nonresident applications directly in Spanish, with English-language guidance available.
How to register
FDSP registration runs through the SII's simplified portal for nonresident digital service providers. Applications are processed directly by the SII without a fiscal representative.
What you'll need: US tax ID (EIN), business legal name, expected Chilean consumer turnover, bank account details (any currency), description of digital services.
Typical timeline: Approximately 30 days from a complete application to SII approval and FDSP registration number issuance.
Cost: Registration is free. No fiscal representative or bank guarantee required for FDSP.
Filing and deadlines
FDSP returns are filed monthly through the SII portal, due by the 20th of the month following the tax period. Returns are filed in CLP. There is no OSS overlap.
Local Chile filing frequency: Monthly.
Return due: 12th of month following period.
Payment due: Same as return.
E-invoicing status in Chile
Status
Mandatory
Format
DTE XML via SII
Model
Pre-clearance
Scope
B2G + B2B + B2C
Go-live
2018-02-01
Documento Tributario Electrónico mandatory for all taxpayers; Chile is a Latin American clearance pioneer since 2003.
Common mistakes US SaaS makes in Chile
Waiting for a threshold. Chile's FDSP regime applies from the first Chilean consumer sale, not after a turnover threshold.
Charging IVA on B2B sales to RUT-registered buyers. Change-of-subject rules apply; the buyer self-accounts. Charging in error means refunding and amending later returns.
Missing the 20th-of-month filing deadline. Monthly cadence means twelve filings per year, easy to miss when scaling.
Filing in USD. FDSP returns must be in CLP. Apply the Chilean Central Bank exchange rate at the time of supply.
Trusting Stripe Tax to handle Chilean IVA. Stripe collects but you remain the supplier of record. FDSP registration and SII filings are still your obligation.
Not sure if you've crossed the Chile threshold?
Run a free exposure check across Chile and the major Americas and EU jurisdictions. Upload a CSV or sync Stripe; we'll show every country where you're already over the line.
The standard VAT rate in Chile is 19%. Reduced rates apply at 15%-50%.
Do US SaaS companies need to register for Chilean IVA?
Yes, from the first B2C sale to a Chilean consumer. Chile's FDSP regime has no threshold and applies from the first transaction. B2B sales to RUT-registered Chilean buyers fall outside FDSP.
What is the Chilean IVA registration threshold for nonresident sellers?
Zero. All foreign providers of B2C digital services to Chilean consumers must register from the first sale, with no de minimis.
How often do I file VAT returns for Chile sales?
FDSP returns are filed monthly through the SII portal. The data sources show the local Chilean filing frequency as: Monthly.
Is e-invoicing mandatory in Chile?
E-invoicing status in Chile: Mandatory. Format: DTE XML via SII.
Can I use the EU One Stop Shop (OSS) for Chilean IVA?
No. Chile is not part of any EU scheme. Chilean IVA is filed under FDSP directly with the SII.