Chile’s SII sets how non-resident providers file and pay VAT on form F129

What changed in detail

Resolución Exenta SII N° 107, dated 14 November 2024, sets the procedure by which non-domiciled, non-resident contributors registered in Chile’s simplified IVA regime declare and pay the tax. It is the filing counterpart to the registration rules in Resolución N° 105 of the same year and implements the administrative side of Ley 21.713.

Under the resolution:

• the return is the IVA Digital form (F129), filed through the SII’s digital IVA portal, including for periods with no activity;
• the tax period is the one the contributor chose at registration: monthly or quarterly;
• each period is declared and paid between the 1st and the 20th of the following month;
• the return and payment are made in the currency chosen at registration (US dollars, euros or Chilean pesos), with payment by SWIFT transfer for foreign currency.

The resolution also covers what goes into the taxable base, the treatment of supplies to local IVA contributors, and how amended returns are handled after a change of currency.

Resolutive point 3° applies it from 1 December 2024 and revokes Resolución Ex. SII N° 67 de 2020 from the same date. Returns and payments already made under Resolución 67 stand.

What it means

The resolution is still in force as the filing procedure for non-resident service providers. Remote sellers of low-value goods and platform operators, brought in by Ley 21.713 from 25 October 2025, file under the separate rules of Resolución Ex. SII N° 93.

The practical consequences for a provider: the period choice made at registration fixes the filing rhythm, a late F129 attracts fines and interest, and the 20th-of-the-month deadline applies to payment as well as filing.