Chile VAT registration threshold
Chile VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 8 Aug 2026.
The turnover at which VAT/GST registration becomes compulsory in Chile, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
Compare VAT registration threshold across all 22 Latin American countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | LeyChile (Biblioteca del Congreso Nacional) official consolidated XML of DL 825 (version 2026-02-05): art. 2º Nº 3 "Por 'vendedor' cualquier persona natural o jurídica ... que se dedique en forma habitual a la venta de bienes corporales muebles e inmuebles" — habituality, not turnover, is the test; no article of the law fixes a minimum-turnover registration threshold |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NON-ESTABLISHED SUPPLIERS: Nil threshold, own regime: DL 825 art. 35 A (Párrafo 7° bis, inserted by Ley 21.210) — "Los contribuyentes no domiciliados ni residentes en Chile que presten servicios o realicen ventas a personas domiciliadas o residentes en el país y que no sean contribuyentes de los impuestos establecidos en esta ley, quedarán sujetos al régimen de tributación simplificada" — non-resident suppliers selling B2C into Chile fall into the simplified regime from the first sale, with no minimum. B2B supplies are handled by reverse charge/withholding (change of subject rules). IMPORTED DIGITAL SERVICES: Zero threshold since 1 June 2020 (Ley 21.210): non-resident suppliers of digital/remote services to Chilean consumers must register in the SII simplified regime (arts. 35 A ff.) and charge 19% IVA from the first sale; Ley 21.713 (2024) extended the regime to all remotely supplied services and remote sales of goods. A foreign SaaS seller has an obligation from day one. An engine must treat Chile as nil-threshold: IVA liability turns on being a habitual "vendedor" or service provider (habituality qualified by the SII), never on turnover, and registration flows from the general obligation to give notice of inicio de actividades and obtain a RUT under the Código Tributario — there is no de minimis and no deregistration threshold. The simplified non-resident regime (arts. 35 A–35 I) denies input credit (art. 35 C) and relieves the non-resident of issuing tax documents; SII allows monthly or quarterly returns paid by the 20th of the following month. Ley 21.210 (pub. 24 Feb 2020) created the digital regime applying from 1 June 2020; Ley 21.713 (pub. 24 Oct 2024) extended it beyond digital services to all remote services and to remote sales of goods to Chilean consumers (SII instructions: Circular/Resolución material of 2025, incl. directive 84/2025). Small-taxpayer relief exists only as a payment simplification (Párrafo 7, arts. 29 ss., pequeños contribuyentes fixed quota), not as a registration exemption. WHAT WE DO NOT PUT A NUMBER ON: Chile fixes no VAT registration threshold. DL 825 contains no minimum-turnover figure anywhere: any person habitually selling goods or supplying services is an IVA taxpayer from the first taxable operation, and non-residents fall into the art. 35 A simplified regime from the first B2C sale. Reporting any numeric threshold for Chile would be an invention. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
Get it programmatically
curl https://latamref.dev/v1/cl/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/cl/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/cl/vat-registration-thresholdOther Chile series: Tasa de Política Monetaria (TPM) · Statutory legal interest (interés corriente) · IVA tasa general · Ingreso Mínimo Mensual (IMM) · Feriados legales · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Colombia · Costa Rica · Dominican Republic · Ecuador · El Salvador · all 22