---
oa_review_kit: v1
guide_slug: cl-vat-return
guide_version: cl-vat-return@2026-04-13T17:53:20.945Z
archetype: vat_gst
---

# Review kit: CL VAT Return

Thank you for reviewing this Guide. This kit is one file with three parts: how
to use it, an interview prompt for your AI, and the Guide itself.

## How to use this kit (3 steps, about 15 minutes)

1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads
   markdown) and paste in everything from "INTERVIEW PROMPT" below, including
   the Guide at the end.
2. Your AI interviews you like a colleague, one question at a time. Just talk:
   war stories, walk-throughs, the mistakes you catch. No writing required.
3. Your AI writes your answers up as a single markdown file. Hand it back at
   openaccountants.com/skills/cl-vat-return/handback (also linked from the Guide
   page: "Hand back your file"). What you added is published under your name
   and credential.

If your AI cannot produce the exact output format, hand back whatever you have:
a revised Guide file, a worksheet, or plain notes. We take those too, and a
person reviews them by hand. The format below is the one we can apply straight
away.

---

# INTERVIEW PROMPT (paste from here down into your AI)

You are interviewing a practising accountant about how they actually do the
work covered by the attached Guide ("CL VAT Return", slug `cl-vat-return`).
Interview them like a colleague doing a handover. Do not lecture. Ask ONE
question at a time and wait for the answer. Chase war stories and specifics:
what kind of client, which portal step, how big the penalty was.

The rates, thresholds, and citations are our job; we refresh those from primary
sources. Capture ONLY what is NOT derivable from law:

- order of operations, and what a wrong order corrupts
- what to ask a client before computing anything
- what to assume when a fact is unknown, and how it gets flagged
- the most-missed traps, with penalty size and who falls in
- how the portal or filing channel actually behaves
- what has to reconcile before anyone signs
- when to refuse the work and hand it to a human specialist

If the accountant corrects a rate, threshold, or deadline in the Guide along
the way, record it in the FACT CORRECTIONS table, but do not steer the
interview toward numbers.

## Questions to work through

Ask these in order, one at a time. Skip any the accountant has already covered;
follow up where a story has specifics worth pinning down. Each question is
tagged with the method slot(s) it feeds.

1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order?
2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line?
3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go?
4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop?
5. [trap] When you review a return someone else drafted, what mistake do you catch most often?
6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it?
7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough?
8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo?
9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it?
10. [trap] What's the real penalty story you tell clients, the one that actually happened?
11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper?
12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving?

## Method slots (for tagging the write-up)

- `scope_gate` (Scope gate and refusals): when to stop and send the client to a human
- `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts
- `intake_questions` (Client intake questions): what to ask a client before computing
- `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade
- `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes
- `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time
- `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in
- `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks
- `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough
- `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories
- `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers
- `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why
- `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it

## Output format: oa-handback v1

When the interview is done, write the answers up as ONE markdown file in
exactly this shape. Fill in the reviewer's real name, credential, and email
(ask for them at the end if they have not come up). Every method block gets a
`### [method:<slot>]` heading where `<slot>` is one of the 13 slot ids
above. Keep `guide_slug` and `guide_version` exactly as given. Omit any
section the interview produced nothing for, but keep the headings that remain
exactly as shown. The `fact_key` column may be left blank when unknown.

```markdown
---
oa_handback: v1
guide_slug: cl-vat-return
guide_version: cl-vat-return@2026-04-13T17:53:20.945Z
reviewer_name: <full name>
reviewer_credential: <credential>        # free text: CPA, EA, ACCA, Steuerberater...
reviewer_email: <email>
verdict: <approve | corrections | unable>
---

## METHOD

### [method:filing_mechanics] <short title for this block>
<prose: the method block, written in second person, imperative>

### [method:intake_questions] <short title for this block>
- <question 1>
- ...

## FACT CORRECTIONS
| fact_key | current | correct | source |
|---|---|---|---|
| <fact key if known, else blank> | <value in the Guide> | <correct value> | <cite> |

## FLAGS
- [unsettled] <what not to finalise, and why>
- [refer] <situations to escalate to a human>

## NOTES
<anything that did not fit a method slot or a fact correction>
```

If for any reason you cannot produce this exact format, output the accountant's
corrections and methods as clear plain notes instead. The hand-back page
accepts plain notes and revised Guide files too; this format is an
optimization, never a gate.

---

# THE GUIDE UNDER REVIEW

<!-- guide: cl-vat-return · version: cl-vat-return@2026-04-13T17:53:20.945Z -->

---
name: chile-iva
description: Use this skill whenever asked to prepare, review, or classify transactions for a Chile IVA (Impuesto al Valor Agregado) return or advise on Chilean VAT registration, filing, and SII compliance. Trigger on phrases like "prepare IVA return Chile", "Chilean VAT", "IVA Chile", "SII", "RUT", or any Chile IVA request. ALWAYS read this skill before touching any Chile IVA work.
jurisdiction: CL
domain: vat-gst
tax_year: 2025
---

# chile-iva

## Section 1 — Quick reference

**Quick reference table**

| Field | Value |
| --- | --- |
| Country | Chile (República de Chile) |
| Tax | IVA (Impuesto al Valor Agregado) |
| Currency | CLP (Chilean Peso — $) |
| Standard rate | 19% |
| Reduced rate | None (Chile has a single standard rate) |
| Zero rate | 0% (exports of goods and services) |
| Exempt | Financial services, insurance, residential rent, healthcare, education, passenger transport (buses, metro, taxis), domestic air transport, certain cultural events |
| Registration threshold | No threshold — any business making taxable supplies must register as contributor (contribuyente) |
| Tax authority | SII (Servicio de Impuestos Internos) |
| Filing portal | SII portal — https://www.sii.cl |
| Return form | Formulario 29 (Declaración Mensual y Pago Simultáneo) |
| Filing frequency | Monthly |
| Deadline | 12th of the following month (electronic); varies by RUT |
| e-Invoice | DTE (Documento Tributario Electrónico) mandatory for all contributors |
| RUT | Rol Único Tributario — Chilean taxpayer ID (e.g., 12.345.678-9) |
| Contributor | Open Accountants Community |
| Validated by | Pending — requires sign-off by Chile-licensed contador auditor |
| Skill version | 2.0 |

### Key Formulario 29 codes

**Key Formulario 29 codes**

| Code | Meaning |
| --- | --- |
| Code 502 | Net taxable sales (base 19%) |
| Code 503 | IVA on sales (débito fiscal) |
| Code 505 | Export sales |
| Code 506 | Exempt sales |
| Code 524 | Net taxable purchases |
| Code 525 | IVA on purchases (crédito fiscal) |
| Code 547 | Net IVA payable (503 − 525) |
| Code 77 | Remanente crédito fiscal (excess credit c/f) |
| Code 538 | IVA on imports (paid at customs) |

### Conservative defaults

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown rate on a sale | 19% standard |
| Unknown whether exempt | 19% until confirmed |
| Unknown whether export documentation complete | Treat as domestic 19% |
| Unknown business-use % (vehicle, phone, home) | 0% input credit |
| Unknown whether DTE issued | No input credit until confirmed |
| Foreign digital service (B2B) | 19% — non-resident digital service providers register under SII simplified scheme |
| Transport (local bus/metro) | Exempt |

### Red flag thresholds

**Red flag thresholds**

| Threshold | Value |
| --- | --- |
| HIGH single transaction | CLP 50,000,000 |
| HIGH tax delta on single conservative default | CLP 9,500,000 |
| MEDIUM counterparty concentration | >40% of output or input |
| MEDIUM conservative default count | >4 per return |
| LOW absolute net IVA position | CLP 100,000,000 |

### SII additional taxes and withholdings (Impuestos Adicionales y Retenciones)

Source: `LibreDTE/libredte-lib-core` (`resources/data/repository/impuestos_adicionales_retenciones.php`), AGPL-3.0.

These are the SII tax classification codes used in DTE documents for additional taxes (A) and withholdings (R) beyond the standard 19% IVA:

**SII additional taxes and withholdings table**  _(LibreDTE/libredte-lib-core (resources/data/repository/impuestos_adicionales_retenciones.php), AGPL-3.0)_

| SII Code | Type | Description | Rate |
| --- | --- | --- | --- |
| 15 | R | IVA retenido (total) | 19% |
| 17 | A | IVA anticipado faenamiento carne | 5% |
| 18 | A | IVA anticipado carne | 5% |
| 19 | A | IVA anticipado harina | 12% |
| 23 | A | Art 37 letras A, B, C (DL 825) | 15% |
| 24 | A | Licores, Piscos, Whisky (Art 42 letra B) | 31.5% |
| 25 | A | Vinos (Art 42 letra C) | 20.5% |
| 26 | A | Cervezas y Bebidas Alcohólicas (Art 42 letra C) | 20.5% |
| 27 | A | Bebida Analcohólica y Mineral (Art 42 letra A) | 10% |
| 271 | A | Bebidas Azucaradas (Art 42 letra A par. 2do) | 18% |
| 30 | R | IVA retenido legumbres | 10% |
| 31 | R | IVA retenido silvestres | 19% |
| 32 | R | IVA retenido ganado | 8% |
| 33 | R | IVA retenido madera | 8% |
| 34 | R | IVA retenido trigo | 4% |
| 36 | R | IVA retenido arroz | 10% |
| 37 | R | IVA retenido hidrobiológicas | 10% |
| 38 | R | IVA retenido chatarra | 19% |
| 39 | R | IVA retenido PPA | 19% |
| 41 | R | IVA retenido construcción | 19% |
| 44 | A | Art 37 letras E, H, I, L (DL 825) | 15% |
| 45 | A | Art 37 letra J (DL 825) | 50% |
| 47 | R | IVA retenido cartones | 19% |
| 48 | R | IVA retenido frambuesas y pasas | 14% |

### SII electronic document type codes (Tipos de Documento)

Source: `LibreDTE/libredte-lib-core` (`resources/data/repository/tipos_documento.php`), AGPL-3.0.

**SII electronic document type codes table**  _(LibreDTE/libredte-lib-core (resources/data/repository/tipos_documento.php), AGPL-3.0)_

| Code | Document | Electronic | Purchase | Sale |
| --- | --- | --- | --- | --- |
| 29 | Factura de inicio | No | — | — |
| 30 | Factura | No | Yes | Yes |
| 32 | Factura exenta de IVA | No | Yes | Yes |
| 33 | Factura electrónica afecta | Yes | Yes | Yes |
| 34 | Factura electrónica exenta | Yes | Yes | Yes |
| 35 | Boleta | No | No | Yes |
| 38 | Boleta exenta | No | No | Yes |
| 39 | Boleta electrónica afecta | Yes | No | Yes |
| 41 | Boleta electrónica exenta | Yes | No | Yes |
| 43 | Liquidación factura electrónica | Yes | Yes | Yes |
| 45 | Factura de compra | No | Yes | No |
| 46 | Factura de compra electrónica | Yes | Yes | No |
| 50 | Guía de despacho | No | No | No |
| 52 | Guía de despacho electrónica | Yes | No | No |
| 55 | Nota de débito | No | Yes | Yes |
| 56 | Nota de débito electrónica | Yes | Yes | Yes |
| 60 | Nota de crédito | No | Yes | Yes |
| 61 | Nota de crédito electrónica | Yes | Yes | Yes |
| 110 | Factura de exportación electrónica | Yes | Yes | Yes |
| 111 | Nota de débito de exportación electrónica | Yes | Yes | Yes |
| 112 | Nota de crédito de exportación electrónica | Yes | Yes | Yes |

## Section 2 — Required inputs and refusal catalogue

### Required inputs

- **Required inputs before starting Chile IVA work** — 1. RUT (Rol Único Tributario) and SII contributor registration (Inicio de Actividades) 2. Monthly bank statements in CLP (all business accounts) 3. DTE (Documento Tributario Electrónico) files — Facturas Electrónicas issued (XML from SII portal) 4. Facturas Electrónicas received from suppliers (XML or PDF with folio and SII verification) 5. Prior month Formulario 29 (for remanente crédito fiscal carried forward) 6. Import customs declarations (DUS — Declaración de Importación) for imported goods 7. Export documentation (DUS exportación, AWB/BL) for zero-rated exports

### Refusal catalogue

- **Refusal catalogue — escalate to contador auditor** — Proporcionalidad (partial exemption) — businesses with mixed exempt/taxable supplies; IVA on real estate (complex rules — IVA on first sale of construction); IVA retenciones — withholding agents in construction and other sectors; Export IVA refund (recuperación de IVA exportadores) — complex SII process; IVA on leasing / leaseback structures; Zone franca (free trade zone — Iquique/Punta Arenas) special treatment; Non-resident digital service provider registration compliance

## Section 3 — Supplier pattern library

### 3.1 Banking and financial services

**Banking and financial services suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| BancoEstado | Bank fees, transfers | Exempt | No |
| Banco de Chile | Account maintenance, credit | Exempt | No |
| Santander Chile | Commercial banking | Exempt | No |
| BCI (Banco de Crédito e Inversiones) | Business banking | Exempt | No |
| Scotiabank Chile | Corporate banking | Exempt | No |
| Banco Falabella | Consumer/retail banking | Exempt | No |
| Transbank | Card processing (débito/crédito) | 19% (service fee) | Yes |
| GetNet Chile | POS terminal / payment processing | 19% | Yes |
| Kushki | Digital payment gateway | 19% | Yes |
| Mercado Pago Chile | Payment platform | 19% | Yes |

### 3.2 Electricity, gas, and utilities

**Electricity, gas, and utilities suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| Enel Distribución Chile (formerly Chilectra) | Electricity — Santiago Metropolitan | 19% | Yes (business) |
| CGE (Compañía General de Electricidad) | Electricity — regions | 19% | Yes (business) |
| Engie Chile (formerly GNL Quintero) | Natural gas distribution | 19% | Yes (business) |
| Metrogas (Gas Natural Fenosa) | Piped gas — Santiago | 19% | Yes (business) |
| Aguas Andinas | Water — Santiago | 19% | Yes (business) |
| ESVAL | Water — Valparaíso | 19% | Yes |

### 3.3 Telecommunications

**Telecommunications suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| Entel Chile | Mobile, broadband, enterprise | 19% | Yes (business use) |
| Movistar Chile (Telefónica) | Mobile, fixed, ADSL | 19% | Yes (business use) |
| Claro Chile | Mobile, cable TV | 19% | Yes (business use) |
| WOM | Mobile — budget carrier | 19% | Yes |
| GTD (Grupo Teleductos) | Fiber, enterprise connectivity | 19% | Yes |
| VTR | Cable, internet, phone bundles | 19% | Yes |

### 3.4 Transport and travel

**Transport and travel suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| LATAM Airlines (domestic) | Domestic flights Chile | Exempt (domestic air) | No |
| LATAM Airlines (international) | International flights | 0% (export) | No |
| Sky Airline (domestic) | Domestic budget | Exempt | No |
| Jet SMART Chile (domestic) | Domestic | Exempt | No |
| EFE (Empresa de Ferrocarriles del Estado) | Train services | Exempt | No |
| Metro de Santiago | Metro tickets | Exempt | No |
| Buses (intercity — Tur-Bus, Pullman Bus) | Long-distance buses | Exempt | No |
| Uber Chile | Ride-hailing | 19% | Yes (business use) |
| Cabify Chile | Ride-hailing | 19% | Yes (business use) |

### 3.5 Fuel

**Fuel suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| COPEC | Fuel (petrol/diesel) | 19% + specific impuesto | Yes (business vehicles) |
| Enex | Fuel stations | 19% + specific impuesto | Yes |
| Petrobras Chile | Fuel | 19% | Yes |
| Shell Chile | Fuel | 19% | Yes |

### 3.6 Logistics and courier

**Logistics and courier suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| Chilexpress | Domestic courier | 19% | Yes |
| StarKen | Domestic freight | 19% | Yes |
| DHL Chile | International courier | 0% (export) / 19% (domestic) | Yes |
| FedEx Chile | International courier | 0% / 19% | Yes |
| Correos de Chile | State postal service | 19% | Yes |
| Blue Express | E-commerce delivery | 19% | Yes |

### 3.7 Retail and office supplies

**Retail and office supplies suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| Falabella (retail) | Department store — mixed goods | 19% | Yes |
| Ripley | Department store | 19% | Yes |
| Jumbo (Cencosud) | Supermarket | 19% | Yes |
| Unimarc | Grocery | 19% | Yes |
| Office Depot Chile | Office supplies | 19% | Yes |
| Sodimac | Hardware, office furniture | 19% | Yes |

### 3.8 Software and digital services

**Software and digital services suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| Nubox | Cloud accounting for SMEs | 19% | Yes |
| Bsale | POS and invoicing software | 19% | Yes |
| Defontana | ERP — Chilean SMEs | 19% | Yes |
| Siigo Chile | Accounting platform | 19% | Yes |
| Microsoft Chile (Azure, M365) | Cloud — B2B | 19% (SII simplified scheme) | Yes |
| Google Chile (Workspace, Ads) | Digital — B2B | 19% (SII scheme) | Yes |
| Zoom Chile | Video — B2B | 19% (SII scheme) | Yes |
| AWS Chile | Cloud — B2B | 19% (SII scheme) | Yes |
| Netflix Chile | Streaming — B2C | 19% | No (B2C) |

### 3.9 Professional services

**Professional services suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| Contador auditor / CPA | Accounting, audit, tax | 19% | Yes |
| Estudio de abogados | Legal services | 19% | Yes |
| Agencia de publicidad | Advertising | 19% | Yes |
| Consultoría empresarial | Management consulting | 19% | Yes |
| Notaría | Notarial services | 19% | Yes |

### 3.10 Insurance and healthcare

**Insurance and healthcare suppliers**

| Supplier | Typical description | IVA rate | Input credit |
| --- | --- | --- | --- |
| Banco Estado Seguros | Business insurance | Exempt | No |
| Metlife Chile | Life, health insurance | Exempt | No |
| Clínica privada / hospital | Private medical | Exempt | No |
| Isapre (health fund) | Healthcare contributions | Exempt | No |
| Farmacia Cruz Verde / Salcobrand | Medicines | Exempt (medicines) | No |

## Section 4 — Worked examples

### Example 1 — Standard IVA on consulting

**Scenario:** Santiago consulting firm issues Factura Electrónica to Chilean corporate.

**Bank statement line (Banco de Chile format):**
```
Fecha       : 15/04/2025
Tipo        : Abono / Transferencia Electrónica
Descripción : ACME LTDA — HONORARIOS CONSULTORÍA — FCTE N°123456
Monto       : +$23.800.000
```

**Working:**
- Factura Electrónica: net $20,000,000 + IVA 19% $3,800,000 = $23,800,000
- Return entry: Code 502 — $20,000,000 | Code 503 (débito fiscal): $3,800,000

*Note: CLP amounts use period as thousands separator; no decimal places commonly shown*

### Example 2 — Export of services (0%)

**Scenario:** Chilean software firm exports SaaS to US client — USD wire.

**Bank statement line (BancoEstado format):**
```
Fecha       : 20/04/2025
Tipo        : Abono ME — Transferencia Internacional
Descripción : TECH INC USA — SAAS SUSCRIPCION Q1 2025
Monto       : +$47.600.000 (USD 50.000)
```

**Working:**
- Export of service to foreign entity — 0% IVA
- Issue Factura de Exportación Electrónica (DTE tipo 110)
- Return entry: Code 505 — $47,600,000 | IVA: $0

### Example 3 — IVA on fuel (business vehicle)

**Scenario:** Company fills up business vehicle at COPEC.

**Bank statement line (Santander Chile format):**
```
Fecha       : 10/04/2025
Tipo        : Cargo / Pago con Tarjeta
Descripción : COPEC SA — ESTACION SERVICIO PROVIDENCIA
Monto       : -$119.000
```

**Working:**
- COPEC DTE: net $100,000 + IVA 19% $19,000 = $119,000
- Input credit: $19,000 if vehicle registered in company's name for business
- Return entry: Code 524 — $100,000; Code 525 (crédito fiscal): $19,000

### Example 4 — Non-resident digital service (SII simplified scheme)

**Scenario:** Company pays for Google Workspace (Google Chile registered under SII simplified scheme for non-residents).

**Bank statement line (BCI format):**
```
Fecha       : 05/04/2025
Tipo        : Cargo — Débito Automático
Descripción : GOOGLE CHILE LTDA — WORKSPACE BUSINESS APR 2025
Monto       : -$892.500
```

**Working:**
- Google Chile registered under SII's simplified foreign provider scheme — charges IVA directly
- DTE issued by Google: net $750,000 + IVA 19% $142,500 = $892,500
- Input credit: $142,500 if B2B (need DTE with buyer's RUT)
- Return entry: Code 524 — $750,000; Code 525: $142,500

### Example 5 — Domestic air transport (exempt)

**Scenario:** Employee flies Santiago–Puerto Montt on LATAM domestic.

**Bank statement line (Scotiabank format):**
```
Fecha       : 08/04/2025
Tipo        : Cargo — Pago Web
Descripción : LATAM AIRLINES — BOLETO DOMESTICO SCL-PMC
Monto       : -$185.000
```

**Working:**
- Domestic air transport in Chile — exempt from IVA
- No IVA on the ticket
- Record as exempt expenditure; no input credit
- Return entry: Not entered in IVA return — expense record only

### Example 6 — Monthly return summary

**Monthly return summary**

| Item | Net (CLP) | IVA (CLP) |
| --- | --- | --- |
| Domestic sales 19% | 200,000,000 | 38,000,000 |
| Export sales (0%) | 50,000,000 | 0 |
| Exempt sales | 10,000,000 | 0 |
| Total Output | 260,000,000 | 38,000,000 |
| Local purchases | 100,000,000 | 19,000,000 |
| Import VAT (customs) | 30,000,000 | 5,700,000 |
| Total Input | 130,000,000 | 24,700,000 |
| **Net IVA payable** |  | **13,300,000** |

## Section 5 — Tier 1 rules (compressed)

**Rate assignment:**
- 19% standard: almost all goods and services
- 0%: exports of goods (DUS exportación), services exported to non-residents
- Exempt: financial services, insurance, residential rent, healthcare and medical (licensed practitioners), education, passenger transport (metro, bus, taxi, domestic air), cultural events (some), funeral services

**Input credit:**
- Credit allowed on all IVA paid on DTE purchases for taxable activities
- Must have valid DTE (Factura Electrónica) with buyer's RUT to claim credit
- Boleta (B2C receipt) does not give IVA credit breakdown — not usable for crédito fiscal
- Partial exemption (proporcionalidad): if business has both taxable and exempt sales, must apportion — escalate
- Domestic air transport is exempt — no IVA, no credit issue

**Filing mechanics:**
- File Formulario 29 monthly via SII portal by 12th of following month
- All sales require DTE (Factura Electrónica tipo 33 for B2B; Boleta Electrónica tipo 39 for B2C)
- Remanente crédito fiscal carries forward indefinitely; export refund available via SII

## Section 6 — Tier 2 catalogue (genuinely data-unknowable items)

**Tier 2 catalogue**

| Item | Why unknowable | What to ask |
| --- | --- | --- |
| Transport exemption | Depends on mode and route — bus/metro exempt, ride-hailing taxable, domestic air exempt | "What transport mode? Uber/Cabify (taxable) or bus/metro/domestic flight (exempt)?" |
| Fuel — business vs personal | Only business vehicle use qualifies for input credit | "Is the vehicle registered in the company's name? What % business use?" |
| Construction services | May include IVA on materials but exempt on labour — complex split | "Break down contract into materials vs labour components." |
| Real estate (first sale) | First sale of new construction subject to IVA on construction cost portion | "Is this a first sale from developer? Or resale? Get deed details." |
| Non-resident digital service | Whether provider registered under SII simplified scheme affects how IVA flows | "Did the foreign provider issue a DTE with your RUT? Or is this reverse-charge?" |
| Mixed-use property | Business portion of home office — IVA credit only on business % | "What % of property is exclusively for business?" |

## Section 7 — Excel working paper

**Columns:** Date | Supplier/Customer | RUT | DTE Folio | DTE Type | Net (CLP) | IVA 19% (CLP) | In/Out | Export? | Exempt? | Tier 2 flag | Notes

**Tab structure:**
1. `Output_Sales` — Facturas Electrónicas issued (débito fiscal)
2. `Input_Purchases` — Facturas Electrónicas received (crédito fiscal)
3. `Import_Customs` — IVA paid at customs (DUS)
4. `F29_Summary` — monthly Formulario 29 totals
5. `Tier2_Items` — awaiting client response

## Section 8 — Bank statement reading guide

### Banco de Chile format

```
Fecha       : 15/04/2025
Tipo        : Abono / Transferencia Electrónica
Descripción : COMPANY NAME — FC ELECTRONICA N°123456
Monto       : +$23.800.000
Saldo       : $123.800.000
```

### BancoEstado format

```
15/04/2025  |  Transferencia recibida  |  COMPANY NAME  |  +23.800.000  |  Saldo: 123.800.000
```

### Key patterns:

- **CLP number format:** Period = thousands separator; no decimal places for CLP (whole pesos) — $23.800.000 = CLP 23,800,000
- **Abono:** Credit (money in) — match to issued Factura Electrónica for débito fiscal
- **Cargo:** Debit (money out) — match to received Factura Electrónica for crédito fiscal
- **Abono ME:** Foreign currency credit — check for export or non-resident service
- **Débito Automático:** Direct debit — utilities, subscriptions; request DTE

## Section 9 — Onboarding fallback

- **Onboarding fallback when DTEs unavailable** — When client cannot provide DTEs for all transactions: 1. Use bank statement amounts as IVA-inclusive totals and back-calculate: - Net = Total ÷ 1.19 | IVA = Total − Net 2. Apply conservative defaults: 19% output; 0% input credit without valid DTE with buyer's RUT 3. Flag all non-DTE items in Tier2_Items tab 4. Issue data request for missing folio numbers 5. Warn client: SII can disallow crédito fiscal without valid Factura Electrónica from registered contributor

## Section 10 — Reference material

**Reference material table**

| Resource | Reference |
| --- | --- |
| SII portal (Declaración F29, DTE) | https://www.sii.cl |
| DTE verification portal | https://maullin.sii.cl/cgi_dte/UF_srv_bouncer |
| Ley de IVA (DL 825/1974 and amendments) | SII — legislación |
| SII Resolución 45/2003 — DTE | SII — resoluciones |
| Non-resident digital services — SII | SII Circular 42/2020 |
| IVA exportadores — refund guide | SII — guías de usuario |
| LibreDTE lib-core (SII codes, AGPL-3.0) | https://github.com/LibreDTE/libredte-lib-core |

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