Chile IVA (Impuesto al Valor Agregado) Skill v2.0

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Section 1 — Quick reference

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

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

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

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 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.

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

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Section 2 — Required inputs and refusal catalogue

Required inputs

Before starting any Chile IVA work, obtain:

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

Refuse and escalate to a contador auditor for:

• 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

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Section 3 — Supplier pattern library

3.1 Banking and financial services

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

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

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

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

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

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

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

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

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

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

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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

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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

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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

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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

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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

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Example 6 — Monthly return summary

Scenario: Services company — April 2025.

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

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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

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

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?"

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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

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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

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Section 9 — Onboarding fallback

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

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Section 10 — Reference material

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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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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