Chile’s SII sets a new VAT registration procedure for non-resident service providers

What changed in detail

Resolución Exenta SII N° 105, dated 30 October 2024, sets the procedure by which non-domiciled, non-resident providers of IVA-taxable services register in Chile’s simplified tax regime under Párrafo 7° bis of the IVA law (DL 825). It reflects the wider scope given to that regime by Ley 21.713, which extended IVA to all services supplied remotely by non-residents.

Registration is made through the SII’s digital IVA portal. On the registration form the provider:

• states the type of service it supplies, which may now be any IVA-taxable service used in Chile;
• chooses a monthly or quarterly tax period and a currency for filing and payment (US dollars, euros or Chilean pesos), which can be changed only by a request sent between 21 and 31 January of each year;
• names three contact persons, whose email addresses the SII validates.

The resolution also sets rules for leaving the regime, for the SII to exclude a provider (for example after 36 consecutive months with no F129 return and no payments from Chile), and for the SII to delete duplicate or invalid registrations.

It replaces Resoluciones Ex. SII N° 55 de 2020 and N° 21 de 2022. Resolutive point 9° applies it from 1 November 2024, and providers not yet registered must register from that date.

What it means

The resolution is still the registration rule for non-resident service providers. It was not replaced when the goods regime arrived: the SII issued a separate Resolución Ex. SII N° 84 de 2025 for remote sellers of low-value goods and platform operators, and its Resolución N° 93 of 2025 still refers service intermediation platforms back to this resolution.

For a provider outside the four 2020 categories, 1 November 2024 was the date registration became due, alongside the extension of IVA by Ley 21.713.