The Internal Revenue Service (SII, by its Spanish acronym) has published the payroll that identifies -so far- taxpayers without domicile or residence in Chile, who have registered to pay Value Added Tax (VAT) for providing digital services in the country.

This in the middle of activating new Tax Modernization Law established that paid remote digital services provided by non-residents not domiciled in Chile are subject to Value Added Tax since June 1st.

This being the case, from now on in Chile a tax will be paid for the services of Spotify, Netflix, Amazon, Google and even games. All of which are considered online services and whose company has no address in the country.

The SII stressed that this is a provisional list, as companies have until 20 July 2020 – the date on which taxpayers declare and pay VAT – to register and pay this tax monthly, and until 20 October next for those that register to declare on a quarterly basis, according to a statement made by the institution.

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