Chile: regulatory changes to delivery notes effective November 2026
Chile’s Internal Revenue Service (SII) published new requirements for invoices and delivery notes (known as [...]
Chile: benefits of acquiring a shelf company (ShelfCo)
Chile has positioned itself as one of the most stable and predictable markets in Latin [...]
Chile: tax compliance certificates of suppliers
The Internal Revenue Service (SII) of Chile published Circular No. 38, instructing the procedure for [...]
Chile: how to incorporate a company
Chile continues to stand out as a beacon for foreign investment in the region, due [...]
Chile: increase in fee withholding for self-employed workers
Companies in Chile with active contracts for independent workers or providers under the "fees receipts" [...]
Chile: changes in annual affidavits
During August 2025, the Internal Revenue Service (local tax authority) published updates regarding the tax obligations of [...]
Chile: tax sanctions classification reform
The enactment of the Tax Compliance Law (Law 21,713) has introduced numerous changes directly impacting [...]
Chile: updates on Termination of Business and its implications
On April 17, the Chilean Internal Revenue Service (SII) published Circular N°32, introducing key changes [...]
Chile: Increase in the Monthly Minimum Income (MMI) 2025
Context and Details of the MMW Increase As of January 2025, Chile has implemented an [...]
Chile: increase in fee withholding for self-employed workers
Starting January 1, 2025, workers in Chile who issue electronic invoices will see an increase [...]